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885.04 REQUIRED RECORDS; INSPECTION AND DESTRUCTION OF RECORDS.
   Each commonly controlled entity in the business of renting single-family residential dwelling unit(s) in the City shall keep complete and accnrate records of all such units rented or leased, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and such other pertinent documents. If a single-family residential dwelling unit of the property owner was rented or leased for an applicable period, or part of an applicable period, the property owner shall provide documentation of such vacancy to the City in a manner prescribed by the Finance Director.
(Ord. 2022-15. Passed 9-6-22.)
885.05 LIABILITY; ASSESSMENT AND PETITION FOR REASSESSMENT; PENALTIES.
   (a)   If any commonly controlled entity collects the tax imposed by or under this chapter and fails to remit the same to the City as prescribed, it shall be liable for any amount collected which it failed to remit. The Director may make an assessment against such entity based upon any information in the Director's possession.
   (b)   The Director shall provide the commonly controlled entity written notice of any assessment. Such notice may be served upon the vendor or transient guest personally or by registered or certified mail.
   (c)   The Director may make an assessment against any commonly controlled entity that fails to file a return required by this chapter or fails to remit the proper amount of tax in accordance with this chapter.
   (d)   Unless the commonly controlled entity to whom the 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 a representative of the commonly controlled entity, setting forth with particularity the items of such assessment objected to, together with the reasons for such objections, the assessment shall become conclusive and the amount thereof shall be due and payable, from the commonly controlled entity so assessed, to the Director. When a petition for assessment is filed, the Director shall assign a time and place for the hearing of the same and shall notify the petitioner thereof by registered or certified mail, but the Director may continue the hearing, from time to time, if necessary.
   (e)   A penalty of fifteen percent shall be added to the amount of every assessment made under this chapter. The Director may adopt and promulgate rules and regulations providing for the remission of penalties added to assessments made under this chapter.
   (f)   When any commonly controlled entity files a petition for reassessment as provided in this chapter, the assessment made by the 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. 2022-15. Passed 9-6-22.)
885.06 FOUR YEAR LIMITATION FOR ASSESSMENTS; EXCEPTIONS.
   No assessment shall be made or issued against a commonly controlled entity for any tax imposed by or pursuant to this chapter more than four years after the return date for the period in which the residential rental property was provided, 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 commonly controlled entity from tenants which was not returned to the City; or
   (b)   When the vendor assessed failed to file a return as required.
(Ord. 2022-15. Passed 9-6-22.)
885.07 FILING OF REPORTS; FRAUDULENT REPORTS.
   (a)   No person, including any officer of a commonly controlled entity or employee of a commonly controlled entity having control of or supervision of or charged with the responsibility of filing returns, shall fail to file any return or report required by this chapter, or file or cause to be filed any incomplete, false, or fraudulent return, report, or statement or aid or abet another in the filing of any false or fraudulent return, report, or statement.
   (b)   If any commonly controlled entity required to file returns under this chapter fails to file such returns when due or to pay the tax thereon, the Director may require such vendor to furnish security in an amount equal to the average tax liability of the vendor for a period of one year; as determined by the Director from a review of returns or other information pertaining to such vendor, which amount shall in no event be less than one hundred dollars ($100.00). The security may be in the form of an advance tax payment to be applied to pay the tax due on subsequent returns, or a corporate surety bond, satisfactory to the Director and conditioned upon payment of the tax due with the returns from the commonly controlled entity. The security must be filed within ten days following the vendor's receipt of the notice from the Director of its requirements.
   (c)   A corporate surety bond filed under this section shall be returned to the commonly controlled entity if, for a period of twelve consecutive months following the date the bond was filed, the entity has filed all returns and remitted payment therewith within the time prescribed in this chapter.
(Ord. 2022-15. Passed 9-6-22.)
885.99 PENALTY.
   Any owner who violates this chapter shall be fined not more than five hundred dollars ($500.00) for a first offense, not more than one thousand five hundred dollars ($1,500) for a second offense within one calendar year, and not more than two thousand dollars ($2,000) for a third offense within one calendar year.
(Ord. 2022-15. Passed 9-6-22.)