(A) If any operator fails or refuses to collect the hotel-motel tax or to file a return and to make a remittance of said tax or any portion thereof as required by this subchapter, the Tax Administrator shall proceed in such a manner as he or she may deem best to obtain information on which to base his or her estimate of the tax due. When the Tax Administrator has such information as he or she is able to obtain upon which to base the assessment of any tax imposed by this subchapter and payable by any operator who has failed or refused to collect the same, to file a return and to make a remittance of the proper amount thereof, he or she shall proceed to determine and assess against such operator the tax and interest and/or penalty provided for in this subchapter.
(B) In any case wherein such determination is made, the Tax Administrator shall give notice of the amount to be assessed by serving it personally or by registered or certified mail upon such operator. Such operator may, within ten days after the serving or mailing of such notice, make application in writing to the Tax Administration for a hearing on the amount assessed. If application by the operator is not made within the time prescribed, the tax and penalty, determined by the Tax Administrator shall become final and conclusive and immediately due and payable. If such application is made, the Tax Administrator shall give not less than five days’ written notice in the manner prescribed in this section to the operator to show cause at a time and place fixed in said notice why said amounts specified herein should not be fixed for such tax and penalty. At any such hearing, the operator may appear and offer evidence why such specified tax and penalty should not be so fixed. After such hearing, the Tax Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the operator, in the manner prescribed in this section, of such determination and the amount of such tax and penalty. The amount determined to be due shall be payable within 15 days.
(Ord. 3-98, passed 4-13-1998)