(a) If any vendor collects the tax and fails to remit the same to the Fiscal Officer as provided herein, the vendor shall be personally liable for any amount collected which he failed to remit; or if any vendor fails to collect the tax or any consumer fails to pay the tax on any transaction subject thereto, such vendor or consumer shall be personally liable for the same, and the Fiscal Officer may make an assessment against the vendor in the first case, or the vendor or consumer in the second case, as the facts may require, based upon any information in the Fiscal Officer’s possession.
(b) An assessment against a vendor shall not discharge the consumer’s liability to reimburse the vendor for the tax if the latter has not paid the tax.
(c) An assessment issued against either the vendor or the consumer shall not be considered an election of remedies not 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 person for the tax due on a particular transaction if the tax has been paid by another.
(Ord. 06-11. Passed 3-28-11.)