§ 3.68.140. Failure to pay—Administrative remedy.

Whenever the City Treasurer-City Tax Collector determines that a service user has deliberately withheld the amount of the tax owed by him or her 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 City Treasurer-City Tax Collector deems it in the best interest of the City, he or she 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 City Treasurer-City Tax Collector shall notify the 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 Postal Service, 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. If a service user fails to remit the tax to the City Treasurer-City Tax Collector within fifteen (15) days from the date of the service of the notice upon him or her, which shall be the date of mailing if service is not accomplished in person, a penalty of twenty-five percent (25%) of the amount of the tax set forth in the notice shall be imposed, but in no event shall the total penalty for nonpayment of the delinquent tax accounts be less than five dollars ($5.00). The penalty shall thereupon become part of the tax required to be paid by this Chapter.

(Prior code § 2480.10)