(a) If any vendor collects taxes imposed by or pursuant to this Chapter and fails to remit the same to the Village as prescribed, he shall be personally liable for any amount collected which he failed to remit. The Finance Director may make an assessment against such vendor based upon any information in the Finance Director possession.
(b) If any vendor fails to collect the taxes or any transient guest fails to pay the taxes imposed by or pursuant to this Chapter on any transaction subject to the taxes, such vendor or transient guest shall be personally liable for the amount of the taxes applicable to the transaction. The Finance Director may make an assessment against either the vendor or transient guest, as the facts may require, based upon any information in his possession.
(c) An assessment against a vendor in cases, where the taxes imposed by or pursuant to this Chapter have not been collected or paid, shall not discharge the transient guest's lodging to reimburse the vendor for the taxes applicable to such transaction.
(d) In each case the Finance Director shall give to the vendor or transient guest assessed written notice of such assessment. Such notice may be served upon the vendor or transient guest assessed personally or by registered or certified mail. An assessment issued against either, pursuant to the provisions of this Chapter shall not be considered an election of remedies, nor a bar to an assessment against the other for the taxes applicable to the same transaction, provided that no assessment shall be issued against any vendor or transient guest for the taxes due on a particular transaction if such taxes have actually been paid by another.
(e) The Finance Director may make an assessment against any vendor who fails to file a return required by this Chapter or fails to remit the proper amount of taxes in accordance with this Chapter. When information in the possession of the Finance Director indicates that the amount required to be collected is, or should be, greater than the amount remitted by the vendor, the Finance Director may, upon the basis of test checks of a vendor's business for a representative period which are hereby authorized, determine the ratio which the taxes required to be collected under this Chapter bears to the hotel's or transient accommodation's lodgings which determination shall be the basis of an assessment as herein provided in this Chapter. Notice of such assessment shall be made in the manner prescribed in this Chapter.
(f) Unless the vendor or transient guest, to whom such notice of assessment is directed, files within thirty days after service thereof, either personally or by registered or certified mail, a petition in writing, verified under oath by such vendor, transient guest, or this authorized agent, having knowledge of the facts, setting forth with particularity the items of such assessment objected to, together with the reasons for such objections, such assessment shall become conclusive and the amount thereof shall be due and payable from the vendor or transient guests so assessed to the Finance Director. When a petition for reassessment is filed, the Finance Director shall assign a time and place for the hearing of same and shall notify the petitioner thereof by registered or certified mail, but the Finance Director may continue the hearings from time to time if necessary.
(g) A penalty of fifteen percent (15%) shall be added to the amount of every assessment made under this Chapter. The Finance Director may adopt and promulgate rules and regulations providing for the remission of penalties added to assessments made under this Chapter.
(h) When any vendor or transient guest files a petition for reassessment as provided in this Chapter, the assessment made by the Finance Director, together with penalties thereon, shall become due and payable within three days after notice of the finding made at the hearing has been served, either personally or by registered or certified mail, upon the party assessed.
(Ord. 57-98. Passed 6-15-98.)