(A) Commencing on January 1, 2009, the owner or owners of each hotel or motel within the unincorporated areas of Union County shall file tax returns showing tax receipts received with respect to each hotel or motel room during each month commencing on January 1, 2009. The return shall be due on or before the last day of each succeeding calendar month, and the return shall indicate for what period the return is to be filed; i.e., returned for January tax receipts is due on or before the last day of February.
(B) Commencing on January 1, 2009, the tax return and payment for such period shall be due on or before February 28, 2009. Thereafter reporting periods and taxes shall be paid in accordance with the provision of this Article. At the time of filing said tax returns; the owner shall pay to theCountyTreasurer all taxes due for the period to which the tax return applies.
(C) If for any reason any tax is not paid when due, a penalty at the rate of one and one-half percent (1 ½%) compounded every thirty (30) days or portion thereof, from the date of delinquency, including all fees incurred to collect said tax and/or penalty shall be added and collected.