A. The Tax Administrator, after delinquency and when he or she deems it necessary to insure compliance with this chapter, may require any operator subject thereto to deposit with the city such security in the form of cash, bond, or other security as the Tax Administrator may determine. The amount of the security shall be fixed by the Tax Administrator but shall not be greater than twice the operator’s estimated average quarterly liability for the period for which he or she files returns, determined in such manner as the Tax Administrator deems proper, or $5,000, whichever amount is the lesser. The amount of the security may be increased or decreased by the Tax Administrator subject to the limitations herein provided.
B. At any time within 3 years after any tax or any amount of tax required to be collected becomes due and payable or at any time within 3 years after any determination becomes final, the Tax Administrator may bring an action in the courts of this state, or any state, or of the United States in the name of the city to collect the amount delinquent together with penalties and interest.
(Ord. 1477, passed 5-16-2018)