(a) If any vendor collects the tax and fails to remit the same to the County as provided herein he shall be personally liable for any amount collected which he failed to remit; or if any vendor fails to collect the tax on any transaction subject thereto, such vendor shall be personally liable for the same, and the Fiscal Officer may make an assessment against the vendor, based upon any information in his possession.
(b) An assessment issued against the vendor shall not be considered an election of remedies nor a bar to an assessment against another for the tax due.
(Ord. 2005-563. Adopted 11-7-05.)