2016-38 AMENDING CITY CODE - CHAPTER 51.2 SECTIONS 6 AND 7 - FOOD AND BEVERAGE TAX

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Section 8. OVERPAYMENT. If any retailer collects an amount upon a sale not subject to the tax imposed hereby but which amount is purported to be the collection of said tax, or if a retailer collects an amount upon a sale greater than the amount of the tax so imposed thereon and does not for any reason refund the same to the purchaser who paid the same before filing the return for the period in which such occurred, said retailer shall account for and pay over those amounts to the City along with the tax properly collected. Section 9. ENFORCEMENT. 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 facility or applicable to the premises thereof all in addition to any other penalty provided in this ordinance. Section 10. RULES AND REGULATIONS. The City Manager shall cause the provisions hereof to be enforced and administered and in order so to do is authorized to promulgate and publish such rules and regulations and make such rulings and decisions not in conflict therewith which he may deem necessary or desirable, all subject however to the further order of the Council. Section 11. PENALTY. Any person operating a retail food facility within the City without a certificate of registration, or failing or omitting to pay said tax when due, or failing or omitting to collect, or to account for, or to pay over said tax, or failing to comply with said rules, regulations and rulings shall, in addition to any other payment or penalty provided herein or elsewhere by law or ordinance be fined not less than Two Hundred Fifty Dollars ($250.00) nor more than Five Hundred Dollars ($500.00). (Amended, Ordinance No. 2011-72)