1983-08-10 Workshop Meeting - Laserfiche WebLink

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• • Ordinance No. Page 4. the amount of tax collected and required to be reported to City. Such reimbursement shall be forfeited in case of failure of Person to pay the tax or file reports as required by City. SECTION 12 1/4-5 - ADOPTION OF PROCEDURES, RULES & REGULATIONS; ACCESS TO BOOKS, RECORDS. The Tax Collector shall adopt such procedures, rules and regulations as are reasonably necessary to effectively collect the tax levied herein, and shall upon request of any Person owning, operating, managing or controlling any Hotel furnish a copy of such procedures, rules and regulations for the guidance of such Person and facilitate the collection of such tax as such collection is required herein. Such procedure, rules and regulations shall be in writing and a copy thereof shall be placed on file with the City Secretary. The Tax Collector shall be permitted to have access to the books and records during reasonable business hours as shall be necessary to enable the Tax Collector to determine the correctness of the amount due under the provisions of this article, or to determine whether or not a report should have been filed and the amount, if necessary, of taxes due. SECTION 12 1/4-6 - PENALTIES (a) If any Person required by the provisions of this article to collect a tax imposed herein or make reports as required herein, and pay to the Tax Collector the tax imposed herein, shall fail to collect such tax, file such report, or pay such tax, or if any Person shall file a false report, or any Person shall violate any of the provisions of this article, such Person shall be deemed guilty of misdemeanor and upon conviction shall be punished by a fine not to exceed two hundred dollars ($200.00).