Ordinance 2002-1407 - Laserfiche WebLink

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Sec. 3.22.150. Violations. A. It shall be a violation of this chapter for any lodging vendor subject to the provisions hereof to refuse to make any return required in this chapter or to make any false or fraudulent return or any false statements in any return; or to fail or refuse to make payment to the finance director of any lodging taxes collected or due the city, or in any manner to evade the collection and payment of the tax, or to otherwise violate or fail to comply with any other provision of this chapter. B. It shall be unlawful for any person leasing or renting lodging in the city to fail or refuse to pay the lodging tax imposed by this chapter; or to evade the payment or aid or abet another in any attempt to evade the payment of the lodging tax imposed by this chapter; or to make any false or fraudulent statement concerning such tax obligation or to otherwise violate or fail to comply with any other provision of this chapter. C. Any person convicted of violating any of the provisions of this chapter shall be subject to the general penalty provisions set forth in Section 1.28.010, unless otherwise expressly provided in this chapter. Section 2. If any portion of this ordinance is held to be invalid for any reason, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council hereby declares that it would have passed this ordinance and each part hereof irrespective of the fact that nay one part be declared invalid. Section 3. The repeal or modification of any provision of the Municipal Code of the City of Louisville by this ordinance shall not release, extinguish, alter, modify, or change in whole or in part any penalty, forfeiture, or liability, either civil or criminal, which shall have been incurred under such provision, and each provision shall be treated and held as still remaining in force for the purpose of sustaining any and all proper actions, suits, proceedings, and prosecutions for the enforcement of the penalty, forfeiture, or liability, as well as for the purpose of sustaining any judgment, decree, or order which can or may be rendered, entered, or made in such actions, suits, proceedings, or prosecutions. Section 4. this ordinance or any conflict. All other ordinances or portions thereof inconsistent or conflicting with portion hereof are hereby repealed to the extent of such inconsistency or Section 5. January 1, 2003. This ordinance and the lodging tax levied herein shall become effective on INTRODUCED, READ, PASSED ON FIRST READING, AND ORDERED PUBLISHED this 6th day of November, 2002. Tom D~{,idson, Mayor 6