Athens City Code

Taxes collected by an operator which are not remitted to the city on or before the due date are delinquent. An operator shall be liable for interest on such delinquent taxes from the due date at the rate of 12 percent per annum and is liable for an additional civil penalty of one percent for each month or fraction thereof such taxes are delinquent. Such interest and civil penalty shall become a part of the tax herein required to be remitted. Each occurrence of willful refusal of an operator to collect or remit the tax or willful refusal of a transient to pay the tax imposed is a civil offense and shall be punishable by a civil penalty of $50.00 per day per offense.

(Ord. No. 1104, § 1(5-609), 8-17-2021)