§ 13.07.130. Assessment; administrative remedy.

(a)

The Tax Administrator may make an assessment for taxes not remitted by a person required to remit.

(b)

Whenever the Tax Administrator determines that a service user has deliberately withheld the amount of the tax owed by such service user from the amounts remitted to a service supplier, or that a service user has failed to pay the amount of the tax for a period of two or more billing periods, or whenever the Tax Administrator deems it in the best interest of the City, the Tax Administrator may relieve the service supplier of the obligation to collect taxes due under this chapter from certain named service users for specified billing periods. The service supplier shall provide the City with the names and addresses of such service users and the amounts of taxes owed under the provisions of this chapter.

(c)

The Tax Administrator shall notify the service user that it has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to them personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the service supplier; or should the service user have changed their address, to their last known address. If a service user fails to remit the tax to the Tax Administrator within 15 days from the date of the service of the notice upon them, which shall be the date of mailing if service is not accomplished in person, a penalty of 25 percent of the amount of the tax set forth in the notice shall be imposed, along with interest at the rate of one percent per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid, but not less than $5.00.

(d)

The Tax Administrator may make an assessment for taxes not paid or remitted by a service user required to pay or remit. A notice of the assessment which shall refer briefly to the amount of the taxes and penalties imposed and the time and place when such assessment shall be submitted to the City Council for confirmation or modification. The Tax Administrator shall mail a copy of such notice to the service supplier and service user at least ten days prior to the date of the hearing and shall post such notice for at least five continuous days prior to the date of the hearing in a conspicuous place freely accessible to the public at large. Any interested party having any objections may appear and be heard at the hearing, provided their objection is filed in writing with the Tax Administrator prior to the time set for the hearing. At the time fixed for considering said assessment, the City Council shall hear the same together with any objection filed regarding aforesaid and thereupon may confirm or modify said assessment by motion.

(Ord. No. 327, § 1(6714(1)), 5-7-2013)