§ 3.64.160. Assessments, presumption and time limit for action to collect unpaid taxes.

In the case of an audit or investigation by the City, the Director may make a deficiency determination or assessment for transient occupancy tax not paid or remitted by a person required to pay or remit, as evidenced by information provided by such person or other persons to the Director, or based upon a reasonable estimate of the Director if complete evidence is not provided by the operator or person required to pay or remit the tax. Such reasonable estimate shall be entitled to a rebuttable presumption of correctness. Notwithstanding any other provision of law, except in the case of fraud or the failure of an operator to file a transient occupancy tax return, the City may institute an action to collect unpaid transient occupancy taxes within four (4) years of the date on which the transient occupancy taxes were required to be paid.

(ORD-05-0010 § 25, 2005)