A. Payment Of Taxes: Every licensee shall pay the transient lodging tax to the tax administrator on or before the tenth day of the month when such tax shall accrue. Payment of the transient lodging tax shall become delinquent on the eleventh day of the month. Such tax becomes payable to the tax administrator by the licensee pursuant hereto. (Ord. 04-05, 12-7-2004)
B. Penalties And Interest Charged: If the room taxes are not paid on or before the tenth day of the month in which they become due, or if such day falls on a Saturday, Sunday, or legal holiday, then on the next succeeding day not a Saturday, Sunday or legal holiday, the licensee shall pay a penalty based on a percentage of the unpaid, due and delinquent room tax as follows: 1) five percent (5%) if payment is one to two (2) days late; 2) ten percent (10%) if payment is three (3) to four (4) days late; or 3) fifteen percent (15%) if payment is five (5) or more days late. The licensee shall also pay the costs of collection of the tax and penalty, as well as any court costs and attorney fees incurred in collection of the penalties. (Ord. 2009-03, 2-17-2009)