§ 53.08 ASSESSMENT; ADMINISTRATIVE REMEDY.
   (A)   The Fee Administrator may make an assessment for fees not remitted by a person required to remit.
   (B)   When the Fee Administrator determines that a service user has deliberately withheld the amount of the fee owed by the users from the amounts remitted to a person required to collect the fee or that a service user has refused to pay the amount of fee to that person or when the Fee Administrator deems it in the best interest of the city, he or she may relieve the person of the obligation to collect fees due under this chapter from certain named service users for specified billing periods.
   (C)   The service supplier shall provide the Fee Administrator with amounts refused along with the names, addresses and reasons of the service users refusing to pay the fee imposed under provisions of this chapter. When the service user has failed to pay the amount of fee for a period of two or more billing periods the service supplier may be relieved of the obligation to collect fees due.
   (D)   The Fee Administrator shall notify the service user that he or she has assumed responsibility to collect the fees due for the stated period and demand payment of those fees. The notice shall be served on the service user by handing it to him or her personally or by deposit of the notice in the United State mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the person required to collect the fees or, should the service user have changed his or her address, to his or her last known address. If a service user fails to remit the fees to the Fee Administrator within 15 days from the date of the service of the notice upon him or her, which shall be the date of mailing if service is not accomplished in person, a penalty of 25% of the amount of the fee set forth in the notice shall be imposed, but not less than $5. The penalty shall become part of the fees herein required to be paid.
   (E)   Nothing in this section shall relieve the service supplier of any duty to collect and remit any fee, penalty or interest due under the provisions of this chapter.
('61 Code, § 23B.20) (Ord. 920, passed - - ) Penalty, see § 53.99