A. Whenever the tax administrator determines that a service user has deliberately withheld the amount of the tax owed by the service user from the amounts remitted to a service supplier required to collect the tax, 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 said service supplier of the obligation to collect the taxes due under this chapter from certain named service users for specific 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 they have assumed the 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 personal delivery 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 person required to collect the tax; or, should the service user have changed their address, to their last known address. If the service user fails to remit the tax to the tax administrator within fifteen (15) days from the date of the service of the notice upon them, which shall be the date of mailing if service was not accomplished in person, a penalty of twenty-five (25%) percent of the amount of the tax set forth in the notice shall be imposed, along with interest at the rate of three-quarters of one percent (3/4%) 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 five dollars ($5.00).
C. The tax administrator may make an assessment for taxes not paid or remitted by a person required to pay or remit. A notice of the assessment 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 Manager for confirmation or modification, who shall appoint a hearing officer. The hearing officer shall mail a copy of such notice to the service supplier and to the service user at least ten (10) days prior to the date of the hearing and shall post such notice for at least five (5) continuous days prior to the date of the hearing. Any interested party having any objections may appear and be heard at the hearing provided their objection is filed in writing with the hearing officer prior to the time of the hearing. At the time fixed for considering such assessment, the hearing officer shall hear the same, together with any objections filed as provided in this subsection, and thereupon may confirm or modify such assessment.