2026-24 Ordinance Amending City Code Chapter 51.5 Hotel Use Tax

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the twentieth (20th) falls on a Saturday, Sunday, or City holiday, the tax is due on the_following business day. (Amended, Ordinance No. 2023-24,April 17, 2023) B. If for any reason any tax is not paid when due, a penalty at the rate of ten percent (10%) per thirty-day period, or portion thereof, from the day of delinquency shall be added thereto and paid. C. Payment and collection of said tax may be enforced by action in any court of competent jurisdiction and failure to collect, account for and pay over said tax shall be cause for revocation of any City license for such hotel or short-term residential unit or applicable to the premises thereof all in addition to any other penalty provided in this ordinance. (Amended,Ordinance 2016-39,June 20, 2016) (Amended, Ordinance No. 2023-24,April 17, 2023) (Amended, Ordinance No. 2024-07, February 5, 2024) Section 7. COMPLIANCE WITH LAW. Licensed premises and the operations therein and thereof shall comply, in addition to the provisions of this Chapter, with all applicable provisions of Federal, State, and local law, ordinance, code, rule or regulation. Section 9. PENALTY; CIVIL ACTION. (A) Any taxpayer, including those persons required to collect taxes pursuant to Section 5 hereof, who fails to make a return within the time required therefor, or who fails to pay the tax due, or any portion thereof, for any month within the time required therefor, or who makes a fraudulent return or willfully violates any other provision of this Chapter shall be fined not less than Two Hundred Fifty Dollars ($250.00) nor more than Five Hundred Dollars ($500.00). (B) A 11 taxes required to be paid to the City under to the terms of this Chapter shall constitute a debt owed to the City, and the payment thereof may be enforced by the City in any court of competent jurisdiction. The payment of such debt, whether pursuant to legal action