All remittances of occupancy tax collected pursuant to this chapter shall be due and received in the office of the City Finance Officer each month no later than the 20th day following the month for which the occupancy tax remittances are due. All amounts that are not as set forth above will be charged a late fee in the amount of 10% of the total amount due. Failure to remit such tax shall constitute a violation of this chapter which may be punishable by a fine of up to $500 and/or imprisonment for up to 30 days pursuant to § 10.99 of the Municipal Code. Any unpaid balance under this chapter shall constitute a lien upon the property owned by the business or user of space being taxed and shall become a lien against and shall run with the property taxes and assessments. The City Finance Officer shall certify all unpaid months or balances to the County Treasurer for collection in the same manner as general property taxes are collected. Further, the city shall have the ability to deny the issuance of permits or licenses or any renewals thereof to any business or premises that fails to conform to the provisions of this chapter, including, but not limited to, building permits, malt beverage licenses, wine licenses and liquor licenses. Nothing within this provision shall be construed as limiting any other rights which the city has or may pursue in seeking collection of monies not paid under the terms of this chapter. In the event that this tax becomes subject to supervision by the state through the state's department of revenue, any rights which the city has herein shall be deemed cumulative to any powers which inure to the benefit of the state. In the event of any legal proceeding being initiated to seek collection of any delinquent assessments, the offending hotel, motel, or lodging establishment shall be responsible for and pay all attorney's fees and costs incurred by the city seeking payment under the terms of this chapter.
(Ord. 1312, passed 4-7-2014)