The City Administrator is authorized and directed to notify the City Attorney as to any Hotel Occupancy Tax for which a report is not timely filed, or for which the tax is not timely paid, as required by this chapter. Upon the City Administrator referring the delinquent report or delinquent tax to the City Attorney, an additional amount equal to 15% of the total amount due in taxes, penalties and interest shall be added to the amount due and payable. Upon the receipt of such notification from the City Administrator, the City Attorney:
(A) Is directed to promptly give written notice to the person owning, operating, managing or controlling the hotel for which such report has not been received, or for which the taxes have not been paid, demanding the report be promptly filed and that the taxes be promptly paid, as applicable;
(B) Is directed to pursue the demand for performance and compliance with this chapter, including the payment and collection of all applicable penalties, interest, late charges, attorney fees and charges; and
(C) In the event the report is not filed or, as applicable, all amounts due and payable are not paid, within 30 days after the date of the demand by the City Attorney, the City Attorney is authorized and directed to file suit to:
(1) Obtain the filing of any report required by this chapter;
(2) Obtain the payment of all taxes, penalties, interest and fees due and payable pursuant to this chapter;
(3) Obtain an injunction prohibiting the continued operation of the hotel for which the report has not been filed, or for which the taxes have not been paid; and
(4) To obtain such other and further relief that may be available at law or in equity.
(Ord. 2019-008, passed 10-15-2019)