§ 36-38. Failure to pay or make return; computation; penalty; notice.

(a)

If any vendor makes a return as required by this article without paying the tax when due, he shall be liable for the tax and a penalty equal to ten percent thereof, but not less than $100.00 penalty, in addition to the tax, without notice from the county with regard thereto. Promptly thereafter, the county shall give the delinquent vendor written notice of such estimated tax penalty and interest, which notice shall be served personally or by certified mail.

(b)

If any vendor neglects or refuses to make a return and pay the tax as required by this article, the manager shall make an estimate based upon an examination of the vendor's books and records, or upon any information in his possession, or that may come into his possession, of the amount of the rent of the delinquent vendor for the period in respect to which he has failed to make a return and, upon the basis of such estimated amount, shall compute and assess the tax payable by the delinquent vendor, adding to the sum thus arrived at a penalty equal to ten percent thereof, but not less than $100.00. Promptly thereafter, the manager shall give the delinquent vendor written notice of such estimated tax, penalty and interest, which notice shall be served personally or by certified mail.

(c)

If payments are not made by the vendor within 15 days of such notice, the manager shall bring an action in law or equity in the district court for the collection of any amounts due including, without limitation, penalties thereon, interest on the unpaid principal at a rate of not more than one percent per month, the costs of collection and reasonable attorney's fees incurred in connection therewith.

(d)

A vendor is liable for the payment of the proceeds of any occupancy tax which the vendor failed to remit to the county due to his failure to collect the tax due or otherwise.

(Ord. No. 85-160, § 1, 1992; Code 1985, § 4.04.080; Ord. No. 02-256, § 64, 7-7-2015)