Any tax required to be paid by a transient guest under the provisions of this chapter shall be deemed a debt owed by the transient guest to the Village. Any such tax collected by an operator, which has not been paid to the Village, shall be deemed a debt owed by the operator to the Village. Any person owing such a debt to the Village under the provisions of this chapter which debt has become delinquent, shall be liable to an action brought in the name of the Village of Yellow Springs for the recovery of such amount and all attorney fees, court costs and related expenses. The Finance Director may initiate prosecutions of delinquent filings or non-filings by filing the requisite affidavit for citation with the Yellow Springs Police Department.
(Ord. 2021-06. Passed 5-3-21.)