A. Whenever the Tax Administrator determines that a service user has deliberately withheld the amount of the tax owed by him or her from the amounts remitted to a service supplier, or that a service user has failed to pay the amount of the tax for a period of two or more billing periods, or whenever the Tax Administrator deems it in the best interest of the City, he or she may relieve the service supplier of the obligation to collect taxes due under this subchapter from certain named service users for specified billing periods. The service supplier shall provide the city with the names and addresses of such service users, and the amounts of taxes owed under the provisions of this subchapter.
B. The Tax Administrator shall notify the service user that he or she has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him or her personally, or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the service supplier; or, should the service user have changed his or her address, to his or her last known address. If a service user fails to remit the tax to the Tax Administrator within 15 days from the date of the service of the notice upon him or her, which shall be the date of mailing if service is not accomplished in person, a penalty of twenty-five percent (25%) of the amount of the tax set forth in the notice shall be imposed, along with interest at the rate of three- quarters of one percent (¾%) per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, form the date on which the remittance first became delinquent, until paid, but not less than $5.00.
C. The Tax Administrator may make an assessment for taxes not paid or remitted by a service user required to pay or remit. The notice of the assessment shall briefly refer to the amount of the taxes and penalties imposed, and the time and place when such assessment shall be submitted to the City Council for confirmation or modification. The Tax Administrator shall mail a copy of such notice to the service supplier and service user at least ten days prior to the date of the hearing, and shall post such notice, for at least five continuous days prior to the date of the hearing, in a conspicuous place freely accessible to the public at large. Any interested party having any objections may appear and be heard at the hearing, provided his or her objection is filed in writing with the Tax Administrator prior to the time set for the hearing. At the time fixed for considering the assessment, the City Council shall hear the same, together with any objection filed regarding aforesaid, and thereupon may confirm or modify the assessment by motion.
('65 Code, § 33B-13) (Ord. No. CS-621 § 1 (part); Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 15)