§ 33-88. Collection.

Latest version.

Every person owning, operating, managing or controlling any hotel, shall collect the tax imposed in this article and pay and report the as required by this article. The director shall provide written notification to the city attorney of delinquent accounts that are thirty (30) days delinquent in the payment of taxes in the amount of one hundred dollars ($100.00) or more or who have failed to report. The city attorney is authorized to take all necessary legal action, including filing litigation, without further authorization by city council.

(Code 1960, 20-71; Ord. No. 99-67, § 2, 8-12-99; Ord. No. 12-015, § 2, 3-22-12)

                    
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