2266 ORD PROVIDING CODE OF ORDINANCES BE AMENDED BY ADDING ARTICLE TO BE NUMBERED ARTICLE III OF CHAPTER 28

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Sec. 28 -13. Hotels shall collect. Every person owning, operating, managing or con- trolling any hotel shall collect the taxes imposed and levied herein for the said City of Paris. Sec. 28 -14, Report and accounting of collected taxes. On or before the end of the month following any such quarterly period, every person required to collect the taxes imposed and levied herein shall file a report in writing with said Director of Finance showing the consideration paid for all room or space occupancies during the preceding quarter, the amount of the tax collected on such occupancies, and any other informa- tion as said Director of Finance may reasonably re - quire. Every such person shall pay the amount of the taxes collected from occupants during the period covered by any such report at the time of filing the same. Sec. 28 -15. Rules and regulations. The City Manager shall have the power and au- thority to make and promulgate such rules and regula- tions as shall be necessary to effectively collect the taxes imposed and levied herein, and shall upon reasonable notice have access to all books and records necessary to enable such officer to determine the correctness of any report filed as required herein and the amount of taxes due under the provisions hereof. Sec. 28-16. Establishing a penalty for failure to collect or remit. It shall be unlawful and a misdemeanor for any individual, association or corporation to fail to collect any tax imposed or levied herein, or fail to file any report as required herein, or fail to pay to said Director of Finance any tax imposed or levied herein when and at the time said report for payment is due, or file any false report, and, upon conviction therefor, shall be punished as herein provided. Any failure to remit any tax imposed or levied herein within the time required shall forfeit five per cent (570) of the amount due as a penalty, and after the first thirty (30) days shall forfeit an additional five per cent (570) of such tax. Provided, however, that the penalty shall never be less than $1.00. Delinquent taxes shall draw interest at the rate of six per cent (670) per annum beginning sixty (60) days from the date due on the tax imposed and levied herein.