§ 102-125. Penalties for failure to obtain required account.

(a)

Any person renting living quarters or operating a vacation rental without first receiving a tourist development tax account shall be deemed to have committed a violation of section 102-124 shall be punished by a fine not to exceed $500.00 as established by resolution of the county commission. Each day that a person rents living quarters or operates a vacation rental without having received a tourist development tax account as required by section 102-104 shall be deemed a separate violation of this section.

(b)

Any person who is required to obtain an account under this section and who files an application for that account within 120 days from the date of enactment of the ordinance from which this section is derived shall not be required to pay any unpaid tourist development taxes that might otherwise accrued or become due.

(c)

However, nothing in this section shall be deemed to waive or render inapplicable the issuance of a warrant and a lien for unpaid tourist development taxes in accordance with section 102-118(7) against any person who does not qualify for the amnesty provision set forth in subsection (b).

(Ord. No. 2014-12, § 2, 4-1-14)