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.)