(a) No person, including any officer of a corporation or employee of a corporation having control or supervision of or charged with the responsibility of filing returns, shall fail to file any return or report required to be filed by this chapter, or file or cause to be filed any incomplete, false or fraudulent return, report or statement, or aid or abet another in the filing of any false or fraudulent return, report or statement.
(b) If any operator fails or refuses to collect the lodging tax or to file a return or remit the lodging tax or any portion thereof, as required by this chapter, the Administrator shall proceed in such manner as he or she may deem best to obtain information on which to base an assessment of the lodging tax due. When the Administrator has obtained such information as he is able, he shall proceed to determine and assess against such operator the tax.
(c) (1) In case such determination is made, the Administrator shall serve notice upon the operator of the amount so assessed, by personal service or by registered or certified mail. Such operator may, within thirty days after the serving or mailing of such notice, apply in writing to the Administrator for a hearing on the correctness of the amount assessed. If the operator does not apply within the time prescribed, the lodging tax determined by the Administrator shall become final and conclusive and immediately due and payable. If the operator makes timely application, the Administrator shall give the operator written notice, by personal service, or by registered or certified mail, of a hearing not less than five days in advance of the hearing, to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for the lodging tax. At any such hearing, the operator may appear and offer evidence why such specified tax should not be so fixed.
After such hearing, the Administrator shall determine the proper amount of lodging tax due and shall thereafter give written notice to the operator, by personal service, or by registered or certified mail, of such determination and the amount of the lodging tax. The amount determined to be due shall be payable after fifteen days.
(2) Any lodging tax required to be paid by a transient guest under the provisions of this chapter shall be deemed a debt owed by the transient guest to the Village. Any such tax collected by an operator and not paid to the Village shall be deemed a debt owed by the operator to the Village. Any person owning money to the Village under the provisions of this chapter shall be liable to an action brought in the name of the Village for the recovery of such amount.
(d) The Administrator is authorized to institute civil law suits to collect delinquent lodging taxes due and owing the Village by virtue of the provisions of this chapter. The Administrator is authorized to waive penalties, compromise any lodging tax liabilities and the right to accept waiver of State statutes of limitations.
(Ord. 2007-15. Passed 12-18-07.)