“• The owner has failed to either collect or remit to the County the transient occupancy and lodging taxes and monthly rental reports;”
https://cdnsm5-hosted.civiclive.com/UserFiles/Servers/Server_12493019/File/Community%20Development/VHRP/vhr_training/6%20Certified%20Local%20Contact%20Training%20Program%20Part%20Six-Violations%20and%20Penalties%2010-18-2021.pdf
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