(A) If any person shall fail to file a report as required in this chapter or if any person shall file a false report or shall fail to pay to the city the tax imposed in this chapter when the report or payment is due, he shall pay, in addition to the amount otherwise required to be paid, an additional sum equal to 5% of the amount due as penalty, and after the first 30 days he shall pay an additional 5% of such tax. However, such penalty shall never be less than $1. Delinquent taxes shall draw interest at the rate of 12% per annum beginning 60 days from the due date.
(B) The City Attorney is authorized to bring suit to collect the tax not paid against any person who is required to collect the tax imposed by this chapter and who is required to pay the collections over to the city and who has failed to file a tax report or who has filed a false report or who has failed to pay the tax when due. Such suit may seek to collect the tax not paid or to enjoin such person from operating a hotel in the city until the tax is paid or the report is filed, as applicable and as provided in the injunction.
(C) The city is authorized to require the forfeiture of any revenue the city allowed the hotel operator to retain for its cost of collecting the tax.
(Ord. 977, passed 4-15-08)