§ 58-86. Penalties and interest for delinquency.

Latest version.

Taxes collected by an operator which are not remitted to the county clerk on or before the due dates are delinquent. An operator shall be liable for interest on such delinquent taxes from the due date at a rate of eight percent per annum and for penalty of one percent for each month or fraction thereof such taxes are delinquent. Such interest and penalty shall become a part of the tax herein required to be remitted. Willful refusal of an operator to collect or remit the tax is hereby declared to be unlawful and shall constitute a misdemeanor. The willful failure and refusal of the operator to collect or remit as to each individual occupancy by a transient for consideration shall constitute a separate offense.

(Priv. Acts 1982, ch. 847, § 6; Ord. No. O-90-9-119, § 6, 9-10-90)

                    
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