(a) The Director of Finance may make an assessment of the tax against any vendor who fails to file a return required by this chapter or fails to remit the proper amount of tax in accordance with this chapter. When information in possession of the Director of Finance indicates that the amount required to be collected is or should be, greater than the amount remitted by the vendor, the Director of Finance 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 tax required to be collected under this chapter bears to the hotel’s or transient accommodation’s lodging which determination shall be the basis of an assessment as herein provided in this chapter. Notice of such assessment of tax shall be made in the manner prescribed in this chapter.
(b) Unless the vendor or transient guest, to whom said notice of assessment of tax is directed, files within thirty (30) days after service thereof, either personally or by registered or certified mail a petition in writing, verified under oath by said vendor, transient guest, or his authorized agent, having knowledge of the facts, setting forth in particularity the terms of said tax assessment objected to, together with the reasons for such objections, said assessment shall become conclusive and the amount thereof shall be due and payable, from the vendor or transient guest so assessed, to the City of Perrysburg, Ohio. When a petition for reassessment of tax is filed, the Director of Finance shall assign a time and place for the hearing of same and shall notify the petitioner thereof by registered or certified mail, but the Director of Finance may continue the hearings from time to time if necessary.
(c) A penalty of fifteen percent (15%) shall be added to the amount of every assessment of tax made under this chapter. The Director of Finance may adopt and promulgate rules and regulations providing for the remission of penalties added to such tax assessments made under this chapter.
(d) When any vendor or transient guest files a petition for reassessment of tax as provided in this chapter, the tax assessment made by the Director of Finance, together with penalties thereon, shall become due and payable within three (3) days after notice of the finding made at the hearing has been served, either personally or by certified mail, upon the party assessed. (Ord. 38-2007. Passed 3-20-07.)