If any vendor collects the tax and fails to remit the same to the City as provided herein, said vendor shall be personally liable for any amount collected which was not remitted. If any vendor fails to collect the tax on any transaction subject thereto, such vendor shall be personally liable for the same.
The Director of Finance, or his agent, may make assessment against the vendor in the first case, or the vendor in the second case, as the facts may require, based upon any information in the Finance Director's, or his agent's, possession.
No assessment against a vendor shall discharge the consumer's liability to the vendor for any unpaid tax, if the consumer owes the tax.
No assessment issued against either the vendor or the consumer shall be considered an election of remedies or a bar to an assessment against the other for the tax, penalty, and interest applicable to the same transaction, provided, however, that no assessment shall be issued against any person for the tax due on a particular transaction if the tax has been paid by another.
(Ord. 81-2002. Passed 11-11-02.)