(a) If any vendor collects the tax imposed by or pursuant to this chapter and fails to remit the same to the City as prescribed, he or she shall be personally liable for any amount collected which was failed to be remitted. The Auditor may make an assessment against such vendor based upon any information in the Auditor'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, such vendor or transient guest, shall be personally responsible for the amount of tax applicable to the transaction. The Auditor may make and assessment against either the vendor or the transient guest, as the facts may require, based upon any information in his or her possession. The assessment against the vendor in cases where the tax imposed by or pursuant to this chapter has not been paid or collected shall not discharge the transient guest's liability to reimburse the vendor for the tax applicable to such transaction.
(b) In each case, the Auditor shall give to the vendor written notice of such assessment. Such notice may be served upon the vendor personally or by registered or certified mail. An assessment issued against the vendor, pursuant to the provisions of this chapter, shall not be considered an election of remedies.
(c) The auditor may make an assessment against any vendor who fails to file a return required by this chapter or fails to remit the proper amount of tax in accordance with this chapter. When information in the possession of the Auditor indicates that the amount required to be collected is, or should be, greater than the amount remitted by the vendor, the Auditor on the basis of test checks of a vendor's business for a representative period which is hereby authorized, determine the ratio which the tax required to be collected under this chapter bears to the hotel's or transient accommodations' lodgings, which determination shall be the basis of an assessment as herein provided in this chapter. Notice of such assessment shall be made in the manner prescribed by this chapter.
(d) Unless the vendor to whom said notice of assessment is directed, files within thirty days after service thereof, either personally or by registered or certified mail, a petition in writing, verified under oath by said vendor; or his authorized agent, having knowledge of the facts, setting forth with particularity the items of assessment objected to, together with the reasons for such objections, said assessments shall become conclusive and the amount thereof shall be due and payable, from the vendor so assessed, to the Auditor of the City of Bexley; Ohio. When a petition of reassessment is filed, the Auditor shall assign a time and place for the hearing of the same and shall notify the petitioner thereof by registered or certified mail but the Auditor may continue the hearings from time to time if necessary.
(e) An annualized penalty of eighteen percent (18%) may be added to the amount of every assessment under this chapter. The Auditor may adopt and promulgate rules and regulations providing for the remission of penalties added to assessments made under this chapter.
(f) When any vendor files a petition for reassessment as provided in this chapter, the assessment made by the auditor, together with penalties thereon, shall become due and payable within ten days after the notice of finding made at the hearing has been served, either personally or by registered or certified mail, upon the party assessed.
(Ord. 32-13. Passed 8-27-13.)