(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.