(a) The Finance Director shall be designated the Administrator enforcing this chapter and shall have power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied. Anyone found violating any rule or regulation promulgated by the Finance Director pursuant to this Chapter shall be deemed a violation of this chapter. It shall be the duty of the Finance Director to enforce payment of all taxes owing the City, to keep accurate records to a minimum of five (5) years showing the amount due from each person required to file a return under this chapter and to show the dates and amounts of payments thereof made. The Finance Director shall retain electronic records of each Taxpayer, whether individual or business, for not less than seven (7) years from the date of original activity.
(b) The Finance Director is further authorized to arrange for the payment of unpaid taxes, interest and penalties, as well as to grant extensions of time for filing the returns, not to exceed thirty (30) days, without penalty and is further authorized to arrange a deferment plan of taxes, interest and penalties when the taxpayer has made request in writing and made proof to the Finance Director or that, due to certain hardship conditions, he is unable to file said return or pay the tax due. Such authorizations shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter. Failure to make any deferment payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand.
(c) Whenever the Finance Director has been unable to secure information from the tax payer concerning taxable lodging transactions, the Finance Director may determine the amount of lodging transactions. The Finance Director may deem the amount of Lodging excise tax appearing to be due and access the taxpayer upon the basis of such determination, together with interest and penalties as described in this chapter. Such determination of the estimated tax may be adjusted upon submission of the taxpayer of actual records from which his tax is computed the Finance Director subject to the consent of the legislative authority of the City shall have the power to compromise any interest or penalty or both imposed by this chapter.
(d) Further, the Finance Director or his duly authorized agent is authorized to examine the lodging records of those persons subject to this chapter for the purpose of verifying the accuracy of any return made; or if no return was made, to ascertain the tax due under this chapter. The taxpayer shall furnish within ten (10) days following a written request by the Finance Director or his/her duly authorized agent, the records for their examination and investigation.
(e) Further, the Finance Director or his/her duly authorized agent is authorized to examine any person under oath concerning lodging transactions. The Finance Director may compel the production of books, papers and records and the attendance of all persons before him/her, whether as parties or witnesses, whenever he believes such persons have such knowledge of the facts concerning any supposed lodging transactions of the taxpayer.
(Ord. 69-15. Passed 8-10-15.)