(1) The Director shall notify any operator of a facility who fails to file a return or who files an incorrect, false or fraudulent return of such fact. Such operator shall file such return or corrected return within five days of the receipt of such written notice and pay any lodging tax due thereon. If such persons shall fail to file such return or corrected return, the Director shall make a return or corrected return for such person from such knowledge and information as the Director can obtain, and assess the lodging tax due on the basis thereof, which said lodging tax shall be paid within five days of the receipt of written notice and demand for such payment. Any such return or assessment made by the Director shall be prima facie correct and valid, and such person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto.
(2) If any portion of a tax imposed by this chapter, including penalties thereon, is not paid within 30 days after is required to be paid, the City Attorney may institute such legal action as may be necessary to recover the amount due plus interest, penalties, the costs and disbursements of any action.
(3) Upon a showing of good cause, the Director may grant an operator one 30-day extension of time within which to file a return and make payment of taxes as required by this chapter provided that interest during such period of extension shall be added to the taxes due at the rate of 10% per annum.
(Ord. 07-09, passed 10-12-2009)