A. Determination. If an operator fails to collect and remit the transient lodging tax in accordance with this Chapter, then the Department of Finance and Management Services shall determine the amount of tax owed by such operator. The Department of Finance Management Services may make such determination based on an estimate of the amount due based on the information available.
B. Notice. Upon determining the amount of transient lodging tax and penalty due, the Department of Finance and Management Services shall notify the operator in writing. If the operator does not request a hearing on such amount in writing within ten days of the date of issuance of the notice, then the amount shall be conclusive and shall be remitted to the City on or before the deadline specified in the notice.
C. Hearing. If a timely hearing request is made, then the Department of Finance and Management Services shall notify the operator in writing of the date, time and place of a hearing on the amount of transient lodging tax and penalty owed to the City at least ten days prior to the date of the hearing. At such hearing, the operator may offer evidence to rebut the determination of the Department of Finance and Management Services. After such hearing, the Department of Finance and Management Services shall revise the initial determination as deemed appropriate and shall notify the operator in writing of the final determination of the transient lodging tax and penalty that is due. Such amount shall be remitted to the City within fifteen days from the issuance of the notice, unless an appeal is filed as provided in this Chapter.
(Ord. MC-1625, 2-21-24; Ord. MC-1484, 4-18-18)