(A) Any operator, who fails to file a return, as required hereunder, or files an incorrect, false, or fraudulent return shall, upon written notice and demand by the city, file the return or corrected return, together with any tax due, within 30 days of receipt of the written notice. Whenever any person fails to file the appropriate return, under this provision, and the tax due, after the notice and demand, the city may determine the appropriate tax from the knowledge and information as the city is able to obtain and assess the tax accordingly. Any tax determined to be due and owing under this provision shall be paid by the operator within five days of the receipt of written notice and demand for the payment. Any assessment made by the city hereunder shall be prima facie correct and valid, and the operator shall have the burden of establishing the incorrectness or invalidity of the assessment in any action or proceeding in respect thereto.
(‘81 Code, § 9-25)
(B) If any portion of a tax required hereunder, including penalties thereon, is not paid within 30 days after it is required to be paid, the city may certify the tax as a lien against the real property on which the lodging establishment is located and the city attorney may institute the legal action as may be necessary to recover the amount due, plus any interest, penalties, costs, disbursements and all attorney fees, as a result of the action.
(‘81 Code, § 9-26)
(Ord. 618, passed 6-27-96)