(A) The Tax Administrator, whenever he or she deems it necessary to ensure the compliance with this subchapter, may require the operator subject thereto to deposit with him or her that security in the form of cash, bond or other security as the Tax Administrator may determine. The amount of the security shall be fixed by the Tax Administrator but shall not be greater than twice the operator’s estimated average quarterly liability for the period for which he or she files returns, determined in a manner as the Tax Administrator deems proper, or $5,000, whichever amount is lesser. The amount of security may be increased or decreased by the Tax Administrator subject to limitations herein provided. The operator has a right to appeal to the City Council any decision of the Tax Administrator made pursuant to this section. The operator’s right to appeal is pursuant to § 34.030.
(B) 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 Tax Administrator may bring any action in the courts of this state, any other state or of the United States, in the name of the city, to collect the amount delinquent, together with penalties and interest.
(Prior Code, § 35.025) (Ord. 893, passed 5-23-1977)