§ 19-75. Collection of tax; exemptions; penalties for delinquent taxes.

The word "person" as used herein shall have the same definition as that contained in R.S. 47:301(8). The tax shall not apply to the rent for hotel rooms rented for less than $3.00 a day. (Every person owning, operating, managing or controlling any hotel or motel or overnight camping facility which falls under the definition of this ordinance shall collect the tax imposed herein and shall remit same to the St. Mary Parish Council through the sales and use tax department on or before the 20th day of each month for the preceding month's receipts. Every person collecting said tax shall pay the tax due on such occupancies at the time designated and any person failing to pay same, as required herein, shall be assessed five percent of the amount due as penalty, and after the first 30 days following the due date thereof, he shall be assessed an additional five percent of such amount due as additional penalty. Provided, however, that said penalty shall never be less than $10.00. Delinquent taxes shall draw interest at the rate of one percent per month on the unpaid balance, beginning 60 days from the due date. In case the collection is turned over to an attorney, fees shall be assessed in the amount of 25 percent of the total or principal, interest and penalties.

(Ord. No. 1151, § 5, 10-23-91; Ord. No. 1723, 4-12-06)