Chapter: 3.08 Transient Occupancy Tax
Section: 3.08.090 Failure
to collect Determination of tax by tax administrator
If any operator fails or refuses to collect the tax and to make,
within the time provided in this chapter, any report and remittance of the tax
or any portion thereof required by this chapter, the tax administrator shall
proceed in such manner as he may deem best to obtain facts and information on
which to base his estimate of the tax due. As soon as the tax administrator
procures such facts and information as he 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 tax and to make such report and
remittance, he 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 last known
place of address. Such operator may within ten 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 five days' written notice in the manner prescribed
herein to the operator to show cause at a time and place fixed in the notice
why the 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
days unless an appeal is taken as provided in Section 3.08. 100. (Ord. 65‑5
§ 9, 1965.)