(A) Any amount of tax due and unpaid under this subchapter shall be a debt due this municipality. It shall be a personal obligation of the purchaser which shall be enforceable as provided in W. Va. Code § 8-13-15, or in any other manner now or hereafter provided by law for compelling the payment of taxes due municipalities. The municipality shall also be entitled to recover any and all outside costs of collecting said tax, delinquency fees, and court costs, including, but not limited to, filing fees, service fees, legal fees, attorney fees, or any related costs.
(B) Any purchaser failing and refusing to pay the tax hereby imposed and levied and any seller or purchaser violating any of the provisions hereof or any lawful rule and regulation promulgated hereunder shall be subject to the penalty provided in § 35.999 of this chapter. The failure or refusal to pay the tax for public utility service purchased, used, or consumed during different periodic statement periods or upon different individual purchases shall constitute a separate and distinct offense.
(C) Notwithstanding said penalty, continued failure to remit said tax within 30 days of written notice of said failure, shall result in the levying of an additional delinquency fee of 10% of the total amount owed.
(Ord. 07-003, passed 7-9-2007)