§ 4-21-9. Penalty for failure or refusal to collect tax.  


Latest version.
  • If any certified, short-term rental business in the County fails or refuses to collect the tax imposed under this Article, the current Certificate of Registration of such business may be subject to revocation. In addition, such business shall be subject to the penalties hereinafter set forth in Sections 4-21-10 and may be subject to the penalties set forth in 4-21-12. (34-89-4.)