(a) The Tax Commissioner is hereby authorized to examine the books, papers and records of any vendor subject to the tax levied by this chapter for the purpose of verifying the accuracy of any return made or, if no return was made, of ascertaining the tax due under this chapter. Each vendor shall furnish, upon the written request of the Tax Commissioner, the means, facilities, and opportunity for making the examinations and investigations authorized herein.
(b) The Tax Commissioner is hereby authorized to order any person to appear in his office and to examine such person, under oath, concerning any transaction or receipts from any transaction, which was or should have been returned for taxation under this chapter. For such purposes, the Tax Commissioner may compel the production of books, papers, records, and the attendance of any person before him, whether as a party or a witness, whenever the Tax Commissioner believes that such person has knowledge of such transactions or receipts of such transactions pertinent to such inquiry.
(c) If any vendor fails or refuses to collect the transient guest tax or to file a return or to make a remittance of said tax or any portion thereof, as required by this chapter, the Tax Commissioner shall proceed in such manner as he may deem best to obtain information on which to base the assessment of any tax imposed by this chapter and payable by any vendor who has failed or refused to collect the same or to file a return and to make a remittance of the proper amount thereof. The Tax Commissioner shall proceed to determine and assess against the vendor the tax, penalty, and interest provided for in this chapter.
(d) As soon as the Tax Commissioner procures such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any vendor who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such vendor the tax, interest and penalties provided for by this chapter.
(e) In any case wherein such determination is made, the Tax Commissioner shall give a notice of the amount so assessed by serving it personally or by registered or certified mail upon such vendor. The vendor may within ten (10) days after the serving or mailing of such notice, make application in writing to the Tax Commissioner for a hearing on the amount assessed. If application by the vendor is not made within the time prescribed, the tax, penalty and interest determined by the Tax Commissioner shall become final and conclusive and immediately due and payable. If such application is made, the Tax Commissioner shall give not less than five (5) days written notice in the manner previously prescribed in this section to the vendor to show cause at a time and place fixed in said notice why said amounts specified therein should not be fixed for such tax and penalty and interest. At any such hearing, the vendor may appear and offer evidence why such specified tax and penalty and interest should not be so fixed. After such hearing, the Tax Commissioner shall determine the proper tax, penalty and interest to be remitted and shall thereafter give written notice to the vendor, in the manner prescribed in this section, of such determination and the amount of such tax, penalty and interest. The amount determined to be due shall be payable within fifteen (15) days.
(Ord. 106-11. Passed 12-19-05.)