Every owner, manager, or operator of lodging accommodations within the village shall file a sworn tax return on a monthly basis with the Fiscal Officer, showing tax receipts received with respect to lodging accommodations rented or leased during the preceding monthly period, upon forms prescribed by the Fiscal Officer. At the time of filing said tax return, the owner, manager, or operator of the lodging accommodations shall pay to the Fiscal Officer all taxes due for the period to which the tax return applies. If the tax is not paid when due, a penalty at the rate of 2% per month on the amount of tax which remains unpaid shall be added and collected.
(Prior Code, § 34.24) (Ord. 2004-11, passed 4-20-2004) Penalty, see § 34.99