182.07 FOUR-YEAR LIMITATION FOR ASSESSMENTS; EXCEPTIONS.

   No assessment shall be made or issued against a vendor for any tax imposed by or pursuant to this chapter more than four years after the return date for the period in which the lodging was furnished, or more than four years after the return for such period is filed, whichever is later. This section does not bar an assessment:

   (a)    When the Auditor has substantial evidence of amounts of taxes collected by a vendor from transient guest's lodging which were not returned to the City;

   (b)    When the vendor assessed failed to file a return as required.

   (c)    When the Auditor and the vendor waive the limitation in writing.

      (Ord. 101-94. Passed 12-20-94.)