(a) Except as otherwise provided in division (b), no assessment shall be made or issued against any person charged with the duty of collecting, receiving and remitting the tax levied and imposed under this chapter, more than three (3) years after the return date for the period in which the admission charge was paid, or more than three (3) years after the return for such period is filed, whichever is later.
(b) Division (a) shall not bar or limit an assessment beyond three (3) years where the taxpayer fails to file any report or return required by this section; files a fraudulent report or return; or where the Commissioner has evidence that admissions tax collected have not been remitted to the City.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)