The City Manager shall notify any operator of a facility who fails to file a return or who files an incorrect, false or fraudulent return of such fact. Such operator shall file such return or corrected return within ten days of the receipt of such written notice and pay any lodging tax due thereon. If such persons shall fail to file such return or corrected return, the City Manager shall make a return or corrected return for such person from such knowledge and information as the City Manager can obtain, and assess the lodging tax due on the basis thereof, which said lodging tax shall be paid within ten days of the receipt of written notice and demand for such payment. Any such return or assessment made by the City Manager shall be prima facie correct and valid, and such person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto.
(Ord. 292, passed 11-9-09)