(A) The Director of Finance may make an assessment for taxes not paid or remitted by a person required to pay or remit.
(B) Whenever the Director of Finance deter-mines that a service user has deliberately withheld the amount of the tax owed by him from the amounts remitted to a service supplier, or that a service user has failed to pay the amount of the tax for a period of two or more billing periods, or whenever the Director of Finance deems it in the best interest of the city, he may relieve the service supplier of the obligation to collect taxes due under this chapter from certain named service users for specified billing periods.
(C) The service supplier shall provide the city as a matter of routine with the amounts refused along with the names, addresses and reasons of the service users refusing to pay the tax imposed under the provisions of this chapter.
(D) The Director of Finance shall notify the service user that he has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him personally; or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the person required to collect the tax; or should the service user have changed his address, to his last known address.
(E) If a service user fails to remit the tax to the Director of Finance within 15 days from the date of the service of the notice upon him, which shall be the date of mailing if service is not accomplished in person, a penalty of 25% of the amount of the tax set forth in the notice shall be imposed, but not less than $5. The penalty shall become part of the tax herein required to be paid or remitted.
('86 Code, § 5.71.110) (Ord. 3928, passed - - )