(a) The operator or authorized agent having control of or charged with the responsibility of making and filing the return and making payment is personally liable for failure to file the return or pay the tax due as required by this chapter.
(b) If any operator corporation required to file returns and to remit tax due to the City under the provisions of this chapter, fails for any reason to make such filing or payment, any of its officers or employees having control or supervision of or charged with the responsibility of filing returns and making payments, shall be personally liable for such failure. The dissolution of a corporation shall not discharge an officer's or employee's liability for a prior failure of the corporation to file returns or remit tax due. The sum due for such liability may be collected by assessment in the manner provided in this chapter or as otherwise permitted by law.
(c) If any operator fails to collect the tax or any transient guest fails to pay the tax imposed by or pursuant to this chapter on any transaction subject to the tax, such operator or transient guest shall be personally liable for the amount of the tax applicable to the transaction. The Finance Director may make an assessment against either the operator or transient guest, as the facts may require, based upon any information in his or her possession.
(d) An assessment against a operator in cases where the tax imposed by or pursuant to this chapter have not been collected or paid, shall not discharge the transient guest's liability to reimburse the operator for the tax applicable to such transaction.
(e) In each case, the Finance Director shall give to the operator or transient guest assessed written notice of such assessment. Such notice may be served upon the operator or transient guest assessed personally or by registered or certified mail. An assessment issued against either, pursuant to the provisions of this chapter shall not be considered an election of remedies, nor a bar to an assessment against the other for the tax applicable to the same transaction, provided that no assessment shall be issued against any operator or transient guest for the tax due on a particular transaction if said tax has actually been paid by another.
(Ord. 16-38. Passed 12-19-16.)