§ 715.

FAILURE TO PAY TAX; ADMINISTRATIVE REMEDY

Notwithstanding any other provision of this Article, including the provisions of Section 711, whenever the Tax Collector determines that a service user has deliberately withheld the amount of the tax owed by him for 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 four or more billing periods, or whenever the Tax Collector deems it in the best interest of the City and County, the Tax Collector shall relieve the service supplier of the obligation to collect taxes due under this ordinance from certain named services users for specified billing periods. The Tax Collector shall notify the service user that he 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 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 address, to his last known address. If a service user fails to remit the tax to the Tax Collector within 15 days from the date of the service of the notice upon him, which shall be the date of mailing if service is not accomplished in person, a penalty of 25 percent of the amount of the tax set forth in the notice shall be imposed, but not less than $5.00. The penalty shall become a part of the tax herein required to be paid. This penalty shall be in addition to, and not exclusive of, any other penalties provided in this Code.

History

(Added by Ord. 287-70, App. 8/28/70; amended by Ord. 21-98, App. 1/16/98)

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