Legal Documents of Bean Station

Taxes collected by an operator which are not remitted to the municipality on or before the due dates are delinquent. An operator is liable for interest on such delinquent taxes from the due date at the rate of one percent (1%) per month, for each month or fraction thereof such taxes are delinquent. Such interest shall become a part of the tax herein required to be remitted. Each occurrence or willful refusal of an operator to collect or remit the tax or willful refusal of a transient to pay the tax imposed is unlawful and shall be punishable by a civil penalty not in excess of fifty dollars ($50.00). The fine levied by this chapter shall be applicable to each individual transaction involving lodging services paid by a transient to the operator in those cases when the operator fails or refuses to pay the tax payable to the municipality. (Ord. #2009-03-100, March 2009)