§ 3-61.8. Failure to Collect and Report Tax; Determination of Tax by Tax Administrator.
Latest version.
If any operator shall fail or refuse to collect the tax and to make, within the time
provided in this section, any report and remittance of the tax or any portion thereof
required by this section, the Tax Administrator shall proceed in such manner as he/she
may deem best to obtain facts and information on which to base his/her estimate of
the tax due. As soon as the Tax Administrator shall procure such facts and information
as he/she is able to obtain upon which to base the assessment of any tax imposed by
this section and payable by any operator who has failed or refused to collect the
same and to make such report and remittance, he/she shall proceed to determine and
against such operator the tax, interest and penalties provided for by this section.
In case such determination is made, the Tax Administrator shall give a notice of the
amount so assessed by postage prepaid, addressed to the operator so assessed at his/her
last known place of address. Such operator may within ten (10) 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 (5) 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 (15) days unless an
appeal is taken as provided in subsection 3-61.9.
(Ord. No. 1739 N.S.)
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