If any vendor fails or refuses to collect the transient guest tax or to file a return to make a remittance of the tax on any portion thereof, as required by this chapter, the Administrator shall proceed in the manner he may deem best to obtain information on which to base the assessment of any tax imposed by this chapter and payable by any vendor who has filed or refused to collect the tax, or to file a return and to make a remittance of the proper amount thereof. The Administrator shall proceed to determine and assess against the vendor the tax and penalty provided for in this chapter.
(Ord. 120-13. Passed 5-6-13.)