§ 4.24.090. Failure to collect and report tax.

A.

Determination of Tax by Tax Administrator. If any operator shall fail or refuse to collect said tax and to make, within the time provided in this Chapter, any report and remittance of said tax or any portion thereof required by this Chapter, the Tax Administrator shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Tax Administrator has procured such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this Chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he or she shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this Chapter. In case such determination is made, the Tax Administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his or her last known place of address. Such operator may, within twenty (20) days after the serving or mailing of such notice, make application in writing to the Tax Administrator for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Administrator shall become final and conclusive and immediately due and payable. If such application is made the Tax Administrator shall give not less than ten days' written notice in the manner prescribed herein to the operator to show cause at the time and place fixed in said notice why said amount specified therein should not be fixed for such tax, interest and penalties. At such hearing the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed.

After such hearing the Tax Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as provided in Section 4.24.100.

B.

Security for Collection of Tax. Whenever any operator has failed to report or remit the transient occupancy tax as required by Section 4.24.070, and such failure results in a continued delinquency as defined under Section 4.24.080B, the Tax Administrator may require such operator to deposit with him or her forthwith such security in the form of cash, bond, or other security as the Tax Administrator may determine. The amount of the security shall be fixed by the Tax Administrator, but for the reporting period applicable to the operator. The estimated average liability shall be determined in the same manner as required under subsection A of this Section.

The Tax Administrator shall receive the security required by him or her and shall cause the same to be placed in the City Treasury in a special trust fund to be known as the "Transient Occupancy Tax Security Deposit Fund," which fund is established.

C.

Withdrawals from Security Deposit. Whenever any operator fails to remit any delinquent remittance due under this Chapter on or before the period designated in subsection A of this Section, the Tax Administrator may notify the operator that the amount due and owing to the city from said operator for the tax, interest and penalty as imposed by this Chapter, or any portion of them, shall be transferred for use as provided under this Chapter.

The Tax Administrator may notify the operator that he or she is required to redeposit forthwith the amount deducted from the deposit.

(Amended during 1997 codification; prior code § 5-20.09)