185.07 FAILURE TO COLLECT AND REPORT TAX; DETERMINATION BY ADMINISTRATOR; HEARING AND APPEAL.

   (a)   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, the Administrator shall proceed in the manner she deems best to obtain information upon which to base an assessment of any tax imposed by this Chapter and payable by the vendor who has failed to collect the tax, to file a return, or to make a remittance of the tax or any portion thereof. The Administrator shall proceed to determine and assess against the vendor the tax and penalty provided for in this Chapter.

   (b)   In the event a determination as provided in Section 185.07(a) is made, the Administrator shall give notice of the amount so assessed by serving it upon the vendor personally or by registered or certified mail. In the event of a failure of registered or certified mail, the notice may be served by regular mail with certificate of mailing, and service shall be complete upon the mailing of the notice. The vendor may within ten (10) days after service of the notice make application in writing to the Administrator for a hearing on the amount assessed. If an application by the vendor is not made within the time prescribed by this Section, the tax and penalty determined by the Administrator shall become final and conclusive and immediately due and payable.

   (c)   If the application for a hearing is timely made, the Administrator shall give the vendor not less than five (5) days' written notice in the manner prescribed in Section 185.07(b) of a time and place at which the vendor shall show cause why the amount determined by the Administrator should not be fixed for the tax and penalty. At this hearing the vendor may appear and offer evidence why the specified tax and penalty should not be so fixed. After the hearing, the Administrator shall determine the proper tax to be remitted and shall thereafter give written notice, in the manner prescribed in Section 185.07(b), of such determination to the vendor. The tax and penalty so determined shall be due and payable after fifteen days from service of the determination.

   (d)   Appeals from any ruling or determination of the Administrator with respect to the amount of tax and penalty shall be made as provided by law.

(Ord. 2011-010. Passed 4-5-11.)