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(a) If any vendor collects the tax imposed by or pursuant to this chapter and fails to remit the same to the Village as prescribed, he shall be personally liable for any amount collected which he failed to remit. The Director of Finance may make an assessment against such vendor based upon any information in the Director's possession.
(b) 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 liable for the amount of the tax applicable to the transaction. The Director may make an assessment against either the vendor or transient guest, as the facts may require, based upon any information in his possession.
(c) An assessment against a vendor in cases where the tax imposed by or pursuant to this chapter has not been collected or paid, shall not discharge the transient guest's liability to reimburse the vendor for the tax applicable to such transaction.
(d) In each case the Director shall give to the vendor or transient guest assessed written notice of such assessment. Such notice may be served upon the vendor or transient guest assessed personally or by registered or certified mail. An assessment issued against either pursuant to the provisions of this chapter 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. No assessment shall be issued against any vendor or transient guest for the tax due on a particular transaction if such tax has actually been paid by another.
(e) The Director 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 Director indicates that the amount required to be collected is, or should be, greater than the amount remitted by the vendor, the Director may determine the amount of the assessment by estimating the amount of the tax due. The estimate shall be made upon the basis of test checks on a vendor's business for a representative period and upon other relevant factors as determined by the Director of Finance. Notice of such assessment shall be made in the manner prescribed in this chapter.
(f) Any vendor or transient guest against whom an assessment is made shall have thirty days after the service of such notices of assessments to file a petition for reassessment. Any such petition shall be filed, in writing, with the Director of Finance setting forth with particularity the reasons for such petition. When a petition for reassessment is filed, the Director of Finance shall assign a time and place for the hearing of the same and shall notify the petitioner thereof by certified mail. The Director of Finance may continue the hearing from time to time, if necessary.
(g) A penalty of fifteen percent (15%) shall be added to the amount of every assessment made under this chapter. The Director may adopt and promulgate rules and regulations providing for the remission of penalties added to assessments made under this chapter.
(h) When any vendor or transient guest files a petition for reassessment as provided in this chapter, the assessment made by the Director, together with penalties thereon, shall become due and payable within three days after notice of the finding made at the hearing has been served, either personally or by registered or certified mail upon the party assessed.
(Ord. 138-97. Passed 12-1-97.)