(A) The city shall notify any operator of a facility who fails to file a return or who files an incorrect, false or fraudulent return of the fact. The operator shall file the return or a corrected return within five days of the receipt of the written notice and pay any lodging tax due thereon.
(B) If the person fails to file the return or corrected return, the city shall make a return or corrected return for the person from the knowledge and information as the city can obtain and assess the lodging tax due on the basis thereof, which the lodging tax shall be paid within five days of the receipt of written notice and demand for the payment. Any such return or assessment made by the city shall be prima facie correct and valid, and the person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto.
(Ord. 114, passed 3-11-2014)