(a) Any tax required to be paid by a transient guest under the provisions of this chapter shall be deemed a debt owed by the transient guest to the City. Any tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable in an action brought in the name of the City for the recovery of the amount of tax due.
(b) No assessment shall be made or issued against an operator 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 ffirnished, or more than four years after the return for such period is filed, whichever is later. This section does not bar an assessment.
(1) When the Treasurer has substantial evidence of amounts of taxes collected by an operator from transient guests's lodging which were not returned to the City;
(2) When the operator assessed failed to file a return as required.
(Ord. 40-05. Passed 12-27-05.)