§ 4.74.110. Procedures respecting operator's failure to collect and report tax.
Latest version.
If any operator fails or refuses to collect the tax imposed by this chapter or to
make any report and remittance of the tax or any portion thereof as required by this
chapter, the director of finance shall proceed in such manner as the director may
deem best to obtain facts and information on which to base his or her estimate of
the tax due. As soon as the director of finance shall procure such facts and information
as the director is able to obtain upon which to base the assessment of any tax required
to be remitted under this chapter by any operator who has failed or refused to collect
the same or 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 director of finance 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 ten calendar days after
the serving or mailing of such notice, make application in writing to the director
of finance 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 director of finance shall become final and conclusive and
immediately due and payable. If such application is made, the director of finance
shall give not less than five calendar days' written notice in the manner prescribed
herein to the operator to show cause at a 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 director of
finance shall determine the proper tax to be remitted and paid, 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 decision of the director shall
be final and conclusive. Any amount found to be due shall be immediately due and payable
to the city upon the service of the director's final determination.
(Ords. 21931, 29145.)
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