§ 90-58. Penalties.

(a)

If any person shall fail to file a report as required in this article or if any person shall file a false report or shall fail to pay to the city the tax as imposed in this article when the report or payment is due, he shall pay, in addition to the amount otherwise required to be paid under this article, an additional sum equal to five percent of the amount due as penalty, and after the first 30 days he shall pay an additional five percent of such tax. However, such penalty shall never be less than $1.00. Delinquent taxes shall draw interest at the rate of 12 percent per annum beginning 60 days from the due date.

(b)

Any person violating any of the sections of this article, including persons who fail to collect the tax, fail to file a return, file a false return or who are delinquent in their tax payment, shall upon conviction be punished as provided in section 1-14.

(c)

The city is authorized to take the following actions against any person required to collect the tax imposed by this article and pay the collection over to the city and who has failed to file a report or who has filed a false report or who has failed to pay the tax when due:

(1)

Require the forfeiture of any revenue the city allowed the hotel operator to retain for its cost of collecting the tax;

(2)

Bring suit against the person for noncompliance to collect the tax not paid; and/or

(3)

Any other remedy provided by law.

(d)

The penalties provided for in this section are in addition to other remedies and/or actions for collection available to the city by law.

(Code 1967, § 28½-5(g); Ord. No. 7096, § 1, 9-22-94)