4.30.250 Violations.
(a) A remote seller or marketplace facilitator that fails to file a sales tax return or remit sales tax when due, in addition to any other liability imposed by this Code, shall pay to the Commission all costs incurred by the Commission to determine the amount of the remote seller’s or marketplace facilitator’s liability or to collect the sales tax, including, without limitation, reviewing and auditing the remote seller’s or marketplace facilitator’s business records, collection agency fees, and actual reasonable attorney’s fees.
(b) A person who causes or permits a corporation of which the person is an officer or director, a limited liability company of which the person is a member or manager, or a partnership of which the person is a partner, to fail to collect sales tax or to remit sales tax to the Commission as required by this Code shall be liable to the Commission for the amount that should have been collected or remitted, plus any applicable interest and penalty.
(c) Notwithstanding any other provision of law, and whether or not the Commission initiates an audit or other tax collection procedure, the Commission may bring a declaratory judgment action against a remote seller or marketplace facilitator believed to meet the criteria to establish that the obligation to remit sales tax is applicable and valid under local, State and Federal law. The action shall be brought in the judicial district of the member jurisdiction.
(d) The Commission may cause a sales tax lien to be filed and recorded against all real and personal property of a remote seller or marketplace facilitator where the remote seller or marketplace facilitator has:
(1) Failed to file sales tax returns for two consecutive filing periods as required by the Code; or
(2) Failed within 60 days of the end of the filing period from which taxes were due to either (i) remit all amounts due or (ii) to enter into a secured payment agreement as provided in this Code.
(3) Prior to filing a sales tax lien, the Commission shall cause a written notice of intent to file to be mailed to the last known address of the delinquent remote seller or marketplace facilitator.
(e) In addition to other remedies discussed in this Code, the Commission may bring a civil action to:
(1) Enjoin a violation of this Code. On application for injunctive relief and a finding of a violation or threatened violation, the superior court shall enjoin the violation.
(2) Collect delinquent sales tax, penalty, interest and costs of collection, either before or after estimating the amount of sales tax due.
(f) All remedies hereunder are cumulative and are in addition to those existing at law or equity. [Ord. 21-06 § 2 (Att.), 2021; Ord. 20-03 § 2 (Att.), 2020. Formerly 4.30.230.]