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a. 5 percent if paid after the due date. <br />(2) For hotel occupancy taxes required to be collected for the month of <br />October 2023 and any month thereafter: 10 percent if paid after the <br />due date. <br />(f) An interest charge of one percent per month of the total amount due, <br />including late charges and accrued interest, that is not received within 60 days of <br />the due date will be assessed against persons required to collect a tax under <br />subsection 78.102(d). <br />(g) In addition to other remedies available to the city, the persons <br />required to collect a tax under subsection 78.102(d) are liable to the city for the <br />city's reasonable attorney's fees in collecting delinquent hotel occupancy taxes and <br />penalties. <br />(h) It is unlawful for any person to file a report under this section which <br />contains any materially false or misleading information. <br />(i) For purposes of this section, the date indicated by a U.S. Post Office <br />postmark on an envelope mailed to the city at its correct address, containing a report <br />or payment due under this section, is considered the date of receipt by the city. <br />SECTION 2. If any word, phrase, clause, sentence, or paragraph of this ordinance is held <br />to be unconstitutional or invalid by a court of competent jurisdiction, the other provisions of this <br />ordinance will continue in force if they can be given effect without the invalid portion. <br />SECTION 3. All ordinances and resolution or parts of ordinances or resolutions in <br />conflict with this ordinance are repealed. <br />SECTION 4. This ordinance shall become effective upon passage, approval and adoption <br />on second reading. <br />PASSED AND APPROVED on first reading on August 4, 2020. <br />PASSED, APPROVED AND ADOPTED on second reading on August 18, 2020. <br />ne Hughson .,. <br />Mayor <br />