(a) If any vendor fails or refuses to collect the transient occupancy tax or to file a return or remit the tax or any portion thereof as required by this chapter, the Auditor shall proceed in such manner as he may deem best to obtain information on which to base an assessment of the tax due. When the Auditor has obtained such information as he is able, he shall proceed to determine and assess against such vendor the tax and penalty provided for in this chapter.
(b) In case such determination is made, the Auditor shall serve notice upon the vendor of the amount so assessed, either by personal service, or by registered or certified mail. Such vendor may, within ten days after the serving or mailing of such notice, apply in writing to the Auditor for a hearing on the correctness of the amount assessed. If the vendor does not apply within the time prescribed, the tax and penalty determined by the Auditor shall become final and conclusive and immediately due and payable. If the vendor makes timely application, the Auditor shall give the vendor written notice not less than five days in advance in the manner prescribed in this section, to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax and penalty. At any such hearing, the vendor may appear and offer evidence why such specified tax and penalty should not be so fixed.
(c) After such hearing, the Auditor shall determine the proper amount of tax due and shall thereafter give written notice to the vendor in the manner prescribed in this section, of such determination and the amount of such tax and penalty. The amount determined to be due shall be payable after fifteen days.
(Ord. 81 (88-89). Passed 6-16-88.)