(a) Any operator who fails to remit any tax imposed by this chapter within the time required shall pay a penalty equal to ten percent of the amount of the tax, in addition to the tax. For each thirty day period in which the tax remains unpaid, the operator shall be assessed an additional ten percent penalty compounded on the unpaid tax and unpaid penalties.
(b) If any operator shall fail to collect said tax, or to make any report and remittance of said tax or any portion thereof, the Finance Director shall proceed to obtain information on which to base an estimate of the tax due. As soon as the Finance Director procures such information, the Finance Director shall determine and assess against such operator the tax and penalties provided for in this chapter. The Finance Director shall give written notice of the amount to the operator at his or her last known place of business. Such operator may make an application for a hearing on the amount assessed within fourteen business days after the notice was sent.
(c) If application by the operator for a hearing is not made within the time prescribed, the tax and penalties determined by the Finance Director shall become final and conclusive and immediately due. If such application is made, the Finance Director shall respond within fourteen business days with a hearing date before the Finance Director in which the operator may offer evidence why said assessed amount is incorrect or should not be fixed. After such hearing, the Finance Director shall determine the proper tax to be remitted, and shall give written notice to the operator of the amount of such tax and penalties, if any. The amount determined shall be due within fourteen business days of the written notice.
(Ord. 3038. Passed 10-25-10.)