(a) If any vendor collects the tax imposed by this chapter and fails to remit the same to the Village as prescribed, the vendor shall be personally responsible for any amount collected which the vendor failed to remit. The Finance Director may make assessment against such vendor based upon any information in the Finance Director's possession. 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 transient subject to the tax, such vendor or transient guest shall be personally liable for the amount of the tax applicable to the transaction. The Finance Director may make an assessment against either the vendor or transient guest, as the facts may require, based upon any information in his possession. 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.
(b) Written notice shall be provided to the vendor or transient guest assessed. Such notice may be served upon the vendor or transient guest assessed personally or by registered or certified mail. An assessment issued against either, pursuant to the provisions of this chapter, shall not be considered an election or remedies, nor a bar to an assessment against the other for the tax applicable to the same transaction, provided that no assessment is issued against any vendor or transient guest for the tax due on a particular transaction if tax has actually been paid by another.
(c) Unless the vendor or transient guest, to who such notice of assessment is directed, files within thirty (30) days after service thereof, either personally or by registered or certified mail, a petition in writing, verified under oath by such vendor, transient guest or his authorized agent, having knowledge of the facts, setting forth with particularity the items of the assessment objected to, together with the reasons for such objections, the assessment shall become conclusive and the amount thereof shall be due and payable, from the vendor or transient guest so assessed, to the Finance Director. When a petition for reassessment is filed, the Finance Director shall assign a time and place for the hearing of same and shall notify the petition thereof by registered or certified mail, but the Finance Director may continue the hearing from time to time in necessary.
(d) When any vendor or transient guest files a petition for reassessment as provided in this chapter, the assessment made by the Finance Director, together with penalties thereon, shall become due and payable within three (3) 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.
(e) The Finance Director or designee is authorized to institute civil law proceedings to collect delinquent taxes due and owing in the municipality by virtue of the provisions of this Chapter. The Finance Director or designee is authorized to waive penalties and interest and compromise tax liability and the right to accept waiver of state statute of limitations.
(Ord. 6-2024. Passed 3-18-24.)