If any vendor fails or refuses to collect the transient occupancy tax, to file a return or 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 or she may deem best to obtain information on which to base his or her estimate of the tax due. When the Administrator has such information as he or she 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, to file a return or to make a remittance of the proper amount thereof, he or she shall proceed to determine and assess against such vendor the tax and penalty 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 and penalty 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 such 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. After such hearing, the Administrator shall determine the proper tax to be remitted and shall thereafter give a written notice to the person 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. 2049. Passed 6-5-73.)