No assessment shall be made or issued against a vendor or transient guest for any tax imposed by or pursuant to this chapter more than four years after the return date for the period in which the lodging was furnished, or more than four years after the return for such period is filed, whichever is later. This section does not bar an assessment:
(a) When the Finance Director has substantial evidence of the amount of taxes collected by a vendor from transient guests' lodging which was not returned to the City; or
(b) When the vendor assessed failed to file a return as required.
(Ord. 89-20. Passed 4-18-89.)