All taxes collected pursuant to this chapter that are not remitted to the Tourism Commission as required herein shall bear interest at the rate of twelve percent (12%) per annum on the whole or any part left unpaid, which said amount shall be added to the principal amount due when paid.
(A) In the event that any restaurant taxes collected pursuant to this chapter are not remitted to the Tourism Commission as required herein within sixty (60) days of coming due, the Tourism Commission may seek enforcement and collection through the Shelby County Attorney's office, the Shelbyville City Attorney's office, or through any civil proceedings available to the City of Shelbyville.
(B) Any person, owner, corporate officer, director, member partner or any other individual or entity having an ownership interest in any facility subject to this chapter is deemed responsible for insuring that all taxes due and owing pursuant to this chapter are paid in a timely manner. Sixty (60) days or more delinquency on the part of the establishment charged with collecting and paying the restaurant tax shall be prima facie evidence of a willful intent not to pay same.
(Ord. 2015-12-03(A), passed 12-3-15)