2015-65 AMENDING CITY CODE CHAPTER 51.5 HOTEL USE TAX

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Section 5. PAYMENT OF TAX. A. A sworn monthly return shall be filed with the Director of Finance for each hotel in the City on forms prescribed by said Director showing all receipts from each renting, leasing or letting of rooms, which return shall be filed before the last day of the month next succeeding the month for which the return is made, and shall be accompanied by payment of all taxes due and owing for the month covered by said return. B. If or any reason any tax is not paid when due, a penalty at the rate of two percent 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 applicable to the premises thereof all in addition to any other penalty provided in this ordinance. Section 6. EXCEPTIONS. The tax imposed by the provisions hereof shall not apply to the renting, leasing or letting of rooms by permanent residents. Section 7. REGULATIONS. The City Manager is hereby authorized to promulgate and publish rules and regulations and to establish procedures not inconsistent with the provisions hereof which said Manager may deem necessary or desirable to administer and enforce the same. Section 8. BOOKS AND RECORDS. Every tax collector and every taxpayer required to pay any of the taxes imposed by this Chapter shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that give rise, or may have given rise, to any tax liability under this Chapter. The books and records shall be subject to and available for inspection by employees or agents of the City at all times during regular business hours of the tax collector or taxpayer. 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).