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CITY OF NORTH OLMSTED <br />ORDINANCE N0. 86- 34 <br />PAGE 4 <br />If any vendor collects the tax imposed by or pursuant to this chapter <br />and fails to remit the tax to the City as prescribed, he shall be <br />personally liable for any amount collected which he failed to remit. The <br />Director of Finance may make an assessment against the vendor based upon <br />any information in the Director of Finance's possession. <br />If any vendor fails to collect the tax or any transient guest fails to <br />pay the tax imposed by or pursuant to this chapter on any transaction <br />subject to the tax, such vendor or transient guest shall be personally <br />liable for the amount of the tax applicable to the transaction. The <br />Director of Finance may make an assessment against either the vendor or <br />transient guest, as the facts may require, based upon any information in <br />his possession. <br />As assessment against a vendor in cases where the tax imposed by or <br />pursuant to this chapter has not been collected or paid, shall not <br />discharge the transient guest's liability to reimburse the vendor for the <br />tax applicable to such transaction. <br />In each case the Director of Finance shall give to the vendor or <br />transient guest an assessed written notice of the assessment. The notice <br />may be served upon the vendor or transient guest assessed personally or by <br />registered or certified mail. An assessment issued against either, pursuant <br />to the provisions of this chapter shall not be considered an election of <br />remedies, nor a bar to an assessment against the other for the tax <br />applicable to the same transaction, provided that no assessment shall be <br />issued against any vendor or transient guest for the tax due on a <br />particular transaction if the tax has actually been paid by another. <br />The Director of Finance may make an assessment against any vendor who <br />fails to file a return required by this chapter or fails to remit the <br />proper amount of tax in accordance with this chapter. When information in <br />the possession of the Director of Finance indicates that the amount <br />required to be collected is, or should be, greater than the amount remitted <br />by the vendor, the Director of Finance may upon the basis of test checks of <br />a vendor's business for a representative period which are hereby authorized, <br />determine the ratio which the tax required to be collected under this <br />chapter bears to the hotel's lodgings which determination shall be the <br />basis of an assessment as herein provided in this chapter. Notice of such <br />assessment shall be made in the manner prescribed in this chapter. <br />Unless the vendor or transient guest, to whom the notice of assessment <br />is directed, files within thirty days after service thereof, either <br />personally or by registered or certified mail a petition in writing, <br />verified under oath by the vendor, transient guest or his authorized agent