Austin |
Code of Ordinances |
Title 11. TAXATION. |
Chapter 11-2. HOTEL OCCUPANCY TAX. |
Article 3. VIOLATIONS. |
§ 11-2-23. ADDITIONAL ENFORCEMENT AUTHORITY.
The City may take the following actions against a person who has failed to file a required report, failed to collect the tax imposed, failed to pay the taxes over to the City when due, or filed a false report:
(1)
bring suit to collect the unpaid tax or to enjoin the person from operating a hotel in the city until the tax is paid or the report filed, as applicable, as provided by the court's order; and
(2)
any other remedy provided under state law.
Source: 1992 Code Section 5-3-20(C) and 5-3-21; Ord. 031204-10; Ord. 031211-11.