Ord 1983-054 - Laserfiche WebLink

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-5- (4) the encouragement, promotion, improvement, and application to the arts, including music (instrumental and vocal), dance, drama, folk art, creative writing, architecture, design and allied fields, painting, sculpture, photography, graphic and craft acts, motion pictures, television, radio, tape and sound recording, and the arts related to the presentation , performance, execution, and exhibition of these major art forms; ( 5) historical preservation and restoration projects or activities at or in the immediate vicinity of convention center facilities or historical preservation and restoration projects or activities located elsewhere in the city that would be frequented by tourists and visitors to the city. Sec. 26-22. Penalties. If any person required by the provisions of this article to collect the tax imposed herein, or make reports as required herein, shall fail to collect such tax, file such report, or pay such tax, or if any such person shall file a false report, such person shall be deemed guilty of a misdemeanor and upon conviction shall be punished by fine not to exceed two hundred dollars ( $ 2 00.00), and shall pay to the City of San Marcos the tax due for each thirty (30) days that the same is not timely filed. Sec. 26-23. Enforcement actions. In order to enforce the payment of taxes delinquent under the requirements of this article, in addition to other remedies provided by law or by city ordinance for the collection of said tax, the city attorney is hereby authorized to bring suit against a person who is required to collect said tax and pay said collections over to the city and who has failed to file the reports required by this article or to pay said tax when due, to enjoin the person from operating a hotel in the City of San Marcos until the tax is paid or the report is filed or both, as applicable and as provided in the injunction.