§ 112.99  PENALTY.
   (A)   (1)   If any person shall fail to file a report as required herein or shall file a false report or shall fail to pay to the City Treasurer the tax as imposed herein when the report or payment is due, he or she shall pay in addition to the amount otherwise required to be paid hereunder an additional sum equal to 5% of the amount due as penalty and, after the first 30 days, he or she shall pay an additional 5% of the tax. However, the penalty shall never be less than $1. Delinquent taxes shall draw interest at the rate of 10% per annum beginning 60 days from the due date.
      (2)   Any person violating any of the provisions of this chapter, including persons who fail to collect the tax, fail to file a return, file a false return or who are delinquent in his or her tax payment, shall be guilty of a misdemeanor and shall, upon conviction, be fined in any sum not to exceed $500, and each 24 hours of any violation shall constitute a separate offense.
      (3)   The city is hereby authorized to take the following actions against any person required to collect the tax imposed hereby and pay the collection over to the city and who has failed to file a report, or filed a false report, or failed to pay the tax when due:
         (a)   Bring suit against the person for non-compliance to collect the tax not paid; and/or
         (b)   Any other remedy provided under state law.
   (B)   The City Attorney is hereby authorized to take the following actions against any person required to collect the tax imposed hereby and pay the collection over to the city and who has failed to file a report, or filed a false report, or failed to pay the tax when due. The suit may seek to enjoin the person from operating a hotel in the city until the tax is paid or the report is filed or both, as applicable and as provided in the injunction.
   (C)   The enforcement mechanisms delineated herein are cumulative and not exclusive and the city shall have the right to pursue any other remedies permitted under equity or law.
(Ord. 000215, passed 2-15-2000)