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In addition to other acts and omissions prohibited by this chapter:

A. No guest shall fail or refuse to pay the tax when it is due and payable to an operator.

B. No operator shall fail or refuse to make and file the reports required by this chapter.

C. No operator shall advertise or state to the public or to any guest, directly or indirectly, that the tax or any part of it will be assumed or absorbed by the operator, that the tax will not be added to or included in the rental, or that it will be refunded. No operator shall absorb, fail to add, or refund the tax or any part of it.

D. No person shall make any false statement to an operator or to the director which is material in determining whether a rental is taxable under this chapter.

E. No operator shall attribute room revenue to a location or entity that is exempt from reporting under this chapter for the purpose of evading the Borough room tax. Violation of this provision may result, in addition to all other penalties imposed in this chapter, in the director’s removal of the reporting exemption from any or all of the operator’s locations, and the imposition of periodic tax reports from any or all of the operator’s locations.

F. Failure to comply with any provision of this chapter is a violation punishable by a fine as provided in Chapter 1.20 FNSBC, in addition to all other penalties provided under this chapter. (Ord. 2019-16 § 14, 2019; Ord. 2018-19 § 2, 2018; Ord. 2018-09 § 3, 2018; Ord. 2014-12 § 6, 2014; Ord. 2013-65 § 8, 2013; Ord. 2002-39 § 2, 2002. 2004 Code § 3.58.060.)