No assessment shall be made or issued against a hotel or motel or manager thereof or transient guest for any tax imposed by or pursuant to this chapter more than four years after the return date for the period in which the lodging was furnished or more than four years after the return for such period is filed, whichever is later. This section does not bar an assessment:
(a) When the Director of Finance has substantial evidence of amounts of taxes collected by a hotel or motel or manager thereof from transient guest's lodging which were not returned to the city;
(b) When an assessed operator failed to file a return as required.
(Ord. 22-O-3142, passed 10-18-2022)