(A) An operator who is delinquent may be subject to one or more of the following sanctions:
(1) If an operator is delinquent in submitting reports, the City Administrator may take one or both of the following measures:
(a) Examine the operator’s books, records, and files in order to compute the fee due on the rents, as provided for by this chapter; and/or
(b) Assess the fee at no more than twice the amount estimated to be due and add a penalty of 10% of the amount of the fee assessed. This penalty shall be in addition to all other penalties. The amount of assessment of additional fee and penalty shall depend on the operator’s record of past delinquencies.
(2) If an operator is delinquent in making fee payments the City Administrator may assess interest payments on the outstanding fee accounts at a rate of 10% per annum from the date due until the date of payment.
(B) Once the City Administrator determines that an operator is delinquent and is subject to the sanction or sanctions imposed by divisions (A)(1) or (A)(2) above, the City Administrator shall give that operator a written notice of the delinquency.
(1) The notice may be served personally or by mail, and, if by mail, the notice shall be sent by certified mail and addressed to the operator at the last known address as it appears in the records of the City Administrator. In case of service by mail of any notice required by this chapter, the service is complete at the time of postmark by the United States Post Office.
(2) Except in the case of fraud or intent to evade the provisions of this chapter, every deficiency determination shall be made and notice thereof mailed within three years after the last day of the month following the close of the monthly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later.
(3) The amount stated in the determination shall become due and payable immediately upon
petition for re-determination pursuant to § 115.17.
(C) At any time within three years after any fee or any amount of fee required to be collected becomes due and payable or at any time within three years after any determination becomes final, the City Administrator may bring an action in the courts of this state, or any other state, or of the United States in the name of the City to collect the amount delinquent, together with penalties and interest.
(Ord. 663, passed 6-3-2020)