Title 08 Taxation and Revenue
Chapter 08.03 Admissions Tax
Section 08.03.130 Failure to Remit
Any person failing to timely remit any admissions tax payable to the City is personally liable for the amount of tax due and for interest and penalty as provided in SMC 8.03.100 and is also subject to penalty for civil infraction. Any tax due and unpaid under this chapter, and all penalties thereon, constitute a debt to the City and may be collected by court proceedings in the same manner as any other debt in like amount, which remedy is in addition to all other existing remedies.
Date Passed: Monday, May 7, 2007
Effective Date: Wednesday, June 20, 2007
Recodification ORD C34025 Section 1
