§ 23-94. Penalties for nonpayment.

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Any operator who fails to remit any tax imposed by this article within the time required shall pay a penalty of one (1) percent and interest of two (2) percent for each month on the unpaid taxes. The taxes shall be deemed unpaid and delinquent on the first day of the second month immediately following the end of the calendar quarter. All penalties and interest imposed under the provisions of this article shall become a part of the tax herein required to be paid. In addition to the penalties and interest imposed in this section, it shall be unlawful for any person, owner, proprietor, managing agent, operator or any type of employee of a lodging establishment to fail or refuse to register a lodging establishment, to pay the lodging tax as required by this article, or to submit any tax return or other financial records, or to refuse to permit any necessary inspection of hotel records, or to willfully render a false or fraudulent tax return, or claim as required by this article.

(Ord. No. 11804, § 4, 8-7-2007)

                    
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