(a) Payment. Every licensee as described in chapter 86, article VI, division III of the Code, shall be required to report and pay the fee imposed by section 86-667 at the time they are required to file lodger's tax returns under subsection 130-366(b) of the Code.

(b) Failure to pay. Failure to pay the fee shall be unlawful and shall cause to suspend or cancel the vendor's lodger's or business license as set forth in section 86-665 and section 86-47 of the Code.

(c) Auditing. The city may audit records of the business to ensure the proper fee has been paid. Such audit shall be subject to a three year statute of limitations to start upon reporting of the fee. The city may estimate fee liability if the books are not kept in such a manner that the fee may be reasonably determined.

(d) Administration. The city manager is hereby authorized to adopt rules and regulations regarding the administration and application of the fee established by this section, and to sign any agreement or contract for the purposes set forth in this ordinance. (Ord. No. 2018-44, § 1, 10-29-2018)