§ 4.56.130. Failure to pay—Administrative remedy.

A.

Whenever the tax administrator determines that a service user has deliberately withheld the amount of the tax owed by him 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 (2) or more billing periods, or whenever the tax administrator deems it in the best interest of the city, he may relieve the service supplier of the obligation to collect taxes due under this chapter from the service user 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.

B.

The tax administrator shall notify the non-paying service user that he or she 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 him or her 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 his or her address, to his or her last known address.

C.

If a service user fails to remit the tax to the tax administrator within fifteen (15) days from the date of service of the notice upon him, which shall be the date of mailing if service is not accomplished in person, the tax administrator shall assess the delinquent service user for the required tax pursuant to Section 4.56.135.

(Ord. 6857 § 2 (part), 2001)