(A) If any vendor collects the tax imposed by or pursuant to this subchapter and fails to remit the same to village as prescribed, he or she shall be personally liable for any amount collected which he or she failed to remit. The Finance Director may make an assessment against the vendor based upon any information in the Finance Director’s possession. If any vendor fails to collect the tax or any transient guest fails to pay the tax imposed by or pursuant to this chapter on any transaction subject to the tax, the vendor or transient guest shall be personally liable for the amount of the tax applicable to the transaction. The Finance Director may make an assessment against either the vendor or transient guest, as the facts may require, based upon any information in his or her possession. An assessment against a vendor, in cases where the tax imposed by or pursuant to this subchapter has not been collected or paid, shall not discharge the transient guest’s liability to reimburse the vendor for the tax applicable to that transaction.
(B) In each case the Finance Director shall give to the vendor or transient guest assessed written notice of the assessment. The notice may be served upon the vendor or transient guest personally or by registered or certified mail. An assessment issued against either, pursuant to the provisions of this subchapter, shall not be considered an election of remedies, nor a bar to an assessment against the other for the tax applicable to the same transaction, provided that no assessment shall be issued against any vendor or transient guest for the tax due on a particular transaction if the tax has actually been paid by another.
(C) The Finance Director may make an assessment against any vendor who fails to file a return required by this subchapter or fails to remit the proper amount of tax in accordance with this subchapter. When information in the possession of the Finance Director indicates that the amount required to be collected is, or should be, greater than the amount remitted by the vendor, the Finance Director may, upon the basis of test checks of a vendor’s business for a representative period which are hereby authorized, determine the ratio which the tax required to be collected under this subchapter bears to the hotel’s or transient accommodation’s lodgings which determination shall be the basis of an assessment as herein provided in this subchapter. Notice of the assessment shall be made in the manner prescribed in this subchapter.
(D) Unless the vendor or transient guest, to whom the notice of assessment is directed, files within 30 days after service thereof, either personally or by registered or certified mail, a petition in writing, verified under oath by the vendor, transient guest, or his or her authorized agent, having knowledge of the facts, setting forth with particularity the items of the assessment objected to, together with the reasons for the objections, the assessment shall become conclusive and the amount thereof shall be due and payable, from the vendor or transient guests so assessed, to the Finance Director. When a petition for reassessment is filed, the Finance Director shall assign a time and place for the hearing of same and shall notify the petitioner thereof by registered or certified mail, but the Finance Director may continue the hearings from time to time if necessary.
(E) A penalty of 18% shall be added to the amount of every assessment made under this subchapter. The Finance Director may adopt and promulgate rules and regulations providing for the remission of penalties added to assessments made under this chapter.
(F) When any vendor or transient guest files a petition for reassessment as provided in this subchapter, the assessment made by the Finance Director, together with penalties thereon, shall become due and payable within three days after notice of the findings made at the hearing has been served, either personally or by registered or certified mail, upon the party assessed.
(Ord. 21-95, passed 8-21-1995)