The City Recorder, whenever he or she deems it necessary to ensure compliance with this subchapter, may require any operator subject thereto to deposit with him or her such security in the form of cash, bond, or other security as the City Recorder may determine.The amount of the security shall be fixed by the City Recorder but shall not be greater than twice the operator’s estimated average monthly liability for the period for which he or she files returns, determined in such manner as the City Recorder deems proper, or in another such amount as shall be determined by the City Council, whichever amount is the lesser. The amount of the security may be increased or decreased by the City Recorder subject to the limitations herein provided. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable or at any time within three years after any determination becomes final, the City Recorder may bring an action in the courts of this state, or any other state, or of the United States in the name of the City of Sublimity to collect the amount delinquent together with penalties and interest.
(Ord. 378, passed 10-10-1994)