§ 114-102. Failure to make a return.

(a)

If any hotel owner or operator fails to make or transmit a statement or return, the board or its designee shall make an estimate of the fee revenues due. The estimate shall be made for the period or periods in respect to which the hotel owner or operator has failed to make the statement or return and shall be based upon such information which is or may come into the possession of the board. Written notice shall be given in the manner prescribed by section 114-101 of this article.

(b)

The amount of such estimate shall bear interest at the rate of one and one-half percent per month or any fraction thereof from the 20th day of the month following the monthly period for which the amount or any portion thereof should have been transmitted or returned until the date of payment.

(Amd. of 2-25-14)