183.08 FAILURE TO COLLECT AND REPORT TAX; DETERMINATION BY ADMINISTRATOR.
If any vendor fails or refuses to collect the transient occupancy tax or to file a return and to make a remittance of the tax or any portion thereof, as required by this chapter, the Administrator shall proceed in such manner as he deems best to obtain information on which to base his estimate of the tax due. When the Administrator has such information as he is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any vendor who has failed or refused to collect the same or to file a return and to make a remittance of the proper amount thereof, he shall proceed to determine and assess against such vendor the tax, penalty and interest provided for in this chapter.
In case such determination is made, the Administrator shall give notice of the amount so assessed by serving it personally or by registered or certified mail. Such vendor may, within ten days after the serving or mailing of such notice, make application in writing to the Administrator for a hearing on the amount assessed. If application by the vendor is not made within the time prescribed, the tax, penalty and interest determined by the Administrator shall become final and conclusive and immediately due and payable. If such application is made, the Administrator shall give not less than five days written notice in the manner prescribed in this section to the vendor to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, penalty and interest. At any such hearing, the vendor may appear and offer evidence why such specified tax, penalty and interest should not be so fixed. After such hearing, the Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this section of such determination and the amount of such tax, penalty and interest. The amount determined to be due shall be payable after fifteen days.
(Ord. 1972-27. Passed 3-14-72.)