1728.08 FOUR-YEAR LIMITATION FOR ASSESSMENTS; EXCEPTIONS.

      (1)   When the Finance Director has substantial evidence of amounts of taxes collected by a vendor from a transient guest's lodging which were not returned to the I333iIP

      (2)   When the vendor assessed failed to file a return as required;

      (3)   When the Finance Director and the vendor or guest waive the limitation in writing.

         (Ord. 4-93. Passed 1-25-93.)