A. The Director of Finance and Management Services may make an assessment for taxes not paid or remitted by a person required to pay or remit. The Director of Finance and Management Services shall prepare a notice of the assessment which shall refer briefly to the amount of the taxes and penalties imposed and the time and place when such assessment shall be submitted to the Mayor and Common Council for confirmation or modification. The City Clerk shall mail a copy of such notice to the person selling the service and to the service user at least ten days prior to the date of the hearing and shall post such notice for at least five continuous days prior to the date of the hearing on the chamber door of the Mayor and Common Council. Any interested party having any objections may appear and be heard at the hearing provided his objection is filed in writing with the City Clerk prior to the time set for the hearing. At the time fixed for considering the assessment, the Mayor and Common Council shall hear the same together with any objection filed as aforesaid and thereupon may confirm or modify the assessment by motion.
B. Whenever the Director of Finance and Management Services determines that a service user has deliberately withheld the amount of the tax owed by him from the amounts remitted to a person required to collect the tax, or that a service user has failed to pay the amount of the tax to such person for a period of two or more billing periods, or whenever the Director of Finance and Management Services deems it in the best interest of the City, he may relieve such person of the obligation to collect taxes due under this chapter from certain named service users for specified billing periods. The Director of Finance and Management Services shall notify the service user that he has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the person required to collect the tax; or, should the service user have changed his address, to his last known address. If a service user fails to remit the tax to the Director of Finance and Management Services within fifteen days from the date of the service of the notice upon him, which shall be the date of mailing if service is not accomplished in person, a penalty of twenty-five percent of the amount of the tax set forth in the notice shall be imposed but not less than five dollars. The penalty shall become part of the tax herein required to be paid.
(Ord. MC-1625, 2-21-24; Ord. 3796, 1-09-79; Ord. 2931, 8-13-68)