§ 19-249. Failure to pay or make return; enforcement.

(a)

Lodging provider collects, holds tax monies. All sums of money paid by any lodging customer for lodging services as taxes imposed by this article shall be and remain public money, the property of the city, in the hands of such lodging provider, and he/she shall hold the same in trust for the sole use and benefit of the city until paid to the finance director, and for failure to so pay to the finance director, such lodging provider shall be punished as provided herein.

(b)

Failure to make return; penalty.

(1)

If a taxpayer neglects or refuses to make a return in payment of the tax as required by this article, then the finance director shall make an estimate, based upon such information as may be available, of the amount of taxes due for the period for which the taxpayer is delinquent, and shall add thereto a penalty equal to the sum of fifteen dollars ($15.00) or ten (10) percent thereof, whichever is greater, together with interest on such delinquent taxes at the rate of one (1) percent per month, or portion of a month, from the time the return was due. If any part of the deficiency is due to fraud with the intent to evade the tax, then there shall be added to the above sum an amount equal to one hundred (100) percent of the total amount deficiency and in such case, the whole amount of the tax unpaid, including the additions, shall become due and payable twenty (20) days after written notice and demand by the finance director.

(2)

Promptly thereafter, the finance director shall give to the delinquent taxpayer written notice of such estimated taxes, penalty, and interest, which notice of assessment shall be personally served or sent by certified mail directed to the last address of such person on file with the finance department. Such estimate shall thereupon become a notice of deficiency.

(3)

If payments are not made by the vendor or person furnishing lodging services within ten (10) days after the furnishing of such written notice or the personal service of notice as provided in this section, the finance director shall cause the city attorney to bring in action in law or equity for collection of all taxes due, including, without limitation, and in addition thereto, any and all penalties and interest assessed thereon, the cost of collection and reasonable attorneys' fees incurred in connection therewith.

(c)

Lien on personal property. The tax imposed by this article is a first and prior lien on tangible personal property in which the lodging provider responsible to collect and remit the tax has an ownership interest, subject only to valid mortgages or other liens of record at the time of and prior to the recording of a notice of lien.

(Ord. No. 14-2011, 12-27-11)