Whenever the finance director determines that a service user has deliberately withheld the amount of any tax imposed by the provisions of this chapter from the amounts remitted to a service supplier required to collect the tax or that a service user has failed to pay the amount of the tax to such service supplier for a period of four or more billing periods, or whenever the finance director deems it in the best interests of the city, the finance director may relieve such service supplier of the obligation to collect taxes due under this chapter from certain named service users for specified billing periods. The finance director shall notify the service user that the city has assumed responsibility to collect the taxes due for the stated periods, and demand payment of such taxes, plus any penalty imposed, and such interest as may be due pursuant to the provisions of Section 3.56.070. The notice shall be served on the service user by handing it to the service user personally or by deposit of the notice in the United States mail, postage prepaid, addressed to the service user at the address to which billing was made by the service supplier required to collect the tax; or should the service user have changed addresses, to the service user’s last known address.
(Prior code § 25.111 (Ord. 924 §1, Ord. 1548 §6, Ord. 2113 §1), Ord. 2268)