POL Government Elected Officials Auditor Hull Caballero Charter, Code & Policies City Code & Charter Online Code & Charter Title 6 Special Taxes Chapter 6.04 Transient Lodgings Tax
6.04.170 Violations.

It is unlawful for any operator or other person so required to fail or refuse to register as required herein, or to furnish any return required to be made, or fail or refuse to furnish a supplemental return or other data required by the Bureau or to render a false or fraudulent return.  No person required to make, render, sign, or verify any report shall make any false or fraudulent report, with intent to defeat or evade the determination of any amount due required by this Chapter.  The Bureau Director may impose a civil penalty of up to $500.00 for each violation of this Chapter.  A violation includes, but is not limited to:

A.  Failure to file any required Transient Lodgings Tax payment and report, including any penalties and interest, within 60 days of the due date;

B.  Filing a false or fraudulent report;

C.  Failure to register a hotel with the Bureau as described in Section 6.04.060; and

D.  Failure to maintain a separate account for the transient lodgings tax collected.