(A) Whenever the Tax Administrator determines that a service user has deliberately withheld the amount of the tax owed by the service user from the amounts remitted to a service supplier required to collect the tax, that a service user has failed to pay the amount of tax for a period of two or more billing periods, or whenever the Tax Administrator deems it in the best interest of the city, the Tax Administrator may relieve such person of the obligation to collect taxes due under this subchapter from certain named service users for specified billing periods. The service supplier shall provide the city with the names and addresses of such service users and the amounts of taxes owed under the provisions of this subchapter.
(B) The Tax Administrator shall notify the service user that he or she has assumed responsibility to collect the taxes due for the stated periods and demand payment of the taxes. The notice shall be served on the service user by handing it to
him or her
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 or her address, to his or her last known address.
(C) If a service user fails to remit the tax to the Tax Administrator within 15 days from the date of the service of the notice upon him or her, which shall be the date of mailing if service is not accomplished in person, the Tax Administrator may assess the delinquent service user for the required tax pursuant to § 35.094 of this subchapter.
(‘65 Code, § 3-6.511) (Ord. 390-C.S., passed - - ; Am. Ord. Measure A, passed - - )