3.55.190 Failure to collect taxes.
A. A person required by this chapter to collect sales taxes levied who fails to collect such taxes on taxable transactions shall be assessed with a civil penalty of double the tax that should have been collected, as determined by an audit.
B. If any of the following defenses are established, the civil penalty imposed by this section shall be waived:
1. The securing, in good faith, of a certificate of exemption or a statement of eligibility for exemption from the person against whom the tax would have been levied;
2. Proof of a belief, based upon advice of legal counsel or the borough finance director, that the rental was not subject to the tax levied by this chapter, accompanied by proof of notification in writing to the manager based on such belief prior to or immediately following the transaction; or
3. A reasonable attempt, in good faith, to collect the tax from the buyer.
C. A renter who fails to pay the tax levied by this chapter on a taxable transaction shall be assessed with a civil penalty of double the taxes that should have been paid.
D. The civil penalties imposed by this section shall be in addition to any other civil or criminal penalties imposed by this chapter. [Ord. 98-03 §2, 1998; Ord. 96-19 §3, 1996. Formerly §3.30.190].