(a) Any person receiving a payment on which a tax is imposed under this chapter shall collect the amount of the tax imposed from the person making the lodging payment. Such tax shall be deemed to be held in trust by the person required to collect the same until paid to the Village as provided in this section. Any person required to collect such tax who fails to collect the same, or, having the same, fails to remit the same to the Village in the manner prescribed by this chapter, whether such failure is the result of his or her own act or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the Village for the amount of such tax and shall, unless the remittance is made as required in this chapter be guilty of a violation of this chapter.
(b) Such tax shall be collected at the time a lodging charge is paid and shall be reported and remitted by the person receiving the tax to the Tax Administrator at the end of each month. Remittances therefor shall be made on or before the twenty eighth day of the month next succeeding the end of the monthly period in which the tax is collected or received. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Tax Administrator, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the Administrator, unless the check is honored and is in the full and correct amount.
(c) The person receiving payment for lodging shall make out a return on such forms and set forth such information as the Administrator may require, showing the amount of tax on the lodgings for which such person is liable for the preceding period, and shall sign the same, have it verified by a certified public accountant and transmit the same to the Administrator with a remittance for such amount, provided that the Administrator may, at his or her discretion, require verified annual returns from any person receiving lodging payments setting forth such additional information as the Administrator may deem necessary to determine the correct amount of tax collected and payable. The failure to comply with any requirement of the Administrator as to the report and remittance of the tax is a violation of this chapter.
(d) The books, records and accounts of any person collecting such tax shall, as to lodging and tax collection, be at all reasonable times subject to examination and audit by the Administrator or his or her agent. If such tax is not paid when due, there shall be added, as part of the tax, interest at the rate of one percent (1%) per month from the time the tax became due until paid.
(Ord. 2003-12. Passed 7-3-03.)
(Ord. 2003-12. Passed 7-3-03.)