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

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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 or otherwise, is in addition to any penalty imposed under subsection(A)hereof. (C) Any person,firm,or corporation who shall violate any provision of this Chapter shall be fined not less than Two Hundred Fifty Dollars ($250.00) nor more than Five Hundred Dollars ($500.00) for each offense, and each day of continuing violation shall be deemed a separate offense.