(a) If any vendor collects the tax imposed by or pursuant to this chapter and fails to remit the tax to the City as prescribed, he shall be personally liable for any amount collected which he failed to remit. The Director of Finance may make an assessment against the vendor based upon any information in the Director of Finance’s possession.
(b) If any vendor fails to collect the tax or any transient guest fails to pay the tax imposed by or pursuant to this chapter on any transaction subject to the tax, such vendor shall be personally liable for the amount of tax applicable to the transaction. The Director of Finance may make an assessment against the vendor, based upon any information in his possession.
(c) An assessment against a vendor in cases where the tax imposed by or pursuant to this chapter has not been collected or paid, shall not discharge the transient guest’s liability to reimburse the vendor for the tax applicable to such transaction.
(d) In each case the Director of Finance shall give to the vendor an assessed written notice of the assessment. The notice may be served upon the vendor assessed personally or by registered or certified mail.
(e) The Director of Finance may make an assessment against any vendor who fails to file a return required by this chapter or fails to remit the proper amount of tax in accordance with this chapter. When information in the possession of the Director of Finance indicates that the amount required to be collected is, or should be, greater than the amount indicated remitted by the vendor, the Director of Finance may upon the basis of test checks of a vendor’s business for a representative period which are hereby authorized, determine the ratio which the tax requires to be collected under this chapter bears to the hotel’s lodgings which determination shall be the basis of an assessment as herein provided in this chapter. Notice of such assessment shall be made in the manner prescribed in this chapter.
(f) Unless the vendor, to whom the notice of assessment is directed, files within thirty days after service thereof, either personally or by registered or certified mail a petition in writing, verified under oath by the vendor, transient guest or his authorized agent having knowledge of the facts, setting forth with particularity the items of assessment objective to, together with the reasons for objections, the assessment shall become conclusive and the amount thereof shall be due and payable, from the vendor so assessed to the Director of Finance of the City of Fairview Park of Fairview Park, Ohio. When a petition for reassessment is filed, the Director of Finance shall assign a time and place for the hearing of the petition and shall notify the petitioner thereof by registered or certified mail, but the Director of Finance may continue the hearings from time to time if necessary.
(g) A penalty of five percent (5%) per month to a maximum of fifty percent (50%) shall be added to the amount of every assessment made under this chapter. The Director of Finance may adopt and promulgate rules and regulations providing for the remission of penalties added to assessments made under this chapter.
(h) When any vendor files a petition for reassessment as provided in this chapter, the assessment made by the Director of Finance together with penalties thereon, shall become due and payable within three days after notice of the finding made at the hearing has been served, either personally or by registered or certified mail upon the party assessed.
(Ord. 98-48. Passed 10-5-98.)