A. The Tax Administrator may require an operator to deposit security in the form of cash, bond or other security. The amount of security shall be fixed by the Tax Administrator and shall be not greater than twice the operator's estimated average quarterly liability for the period for which the operator files returns or five thousand dollars ($5,000.00), whichever amount is less.
B. Within three (3) years after the tax becomes payable or within three (3) years after a determination becomes final, the Tax Administrator may bring an action in the name of the City in the courts of this State, another state or the United States to collect the amount delinquent and penalties and interest. (Ord. 493-92, 4-13-92)