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C ITY OF NORTH OLMST~E 4 ORDINANCE N0. 76 ~ Page 3 The Director of Finance may authorize vendors whose tax liability is not such as to merit monthly returns, as determined by the Director of Finance upon the basis of administrative costs to the City, to make and file returns at less frequent intervals. Such authorization shall be in writing and shall indicate the intervals at which returns are to be filed. The Director of Finance shall stamp or otherwise mark on each return the date it is received by him and shall also show thereon by stamp or otherwise the amount of payment received with the return. Any vendor who fails to file a return under this chapter shall, for each day he so fails, forfeit and pay into the City Treasury the sum of one dollar ($1.00). The Director of Finance, if he deems it necessary in order to insure the payment of the tax imposed by this chapter, may require returns and payments to be made for other than monthly periods. The returns shall be signed by the vendor or his authorized agent. 745.07 Liability of Guest; Assessment; Petition for Reassessment; Penalties If any vendor collects the tax imposed by or pursuant to this chapter and fails to remit the tax to the City as prescribed, he shall be personally liable for any amount collected which he failed to remit. The Director of Finance may make an assessment against the vendor based upon any information in the Director of Finance's possession. If any vendor fails to collect the tax or any transient guest fails to pay the tax imposed by or pursuant to this chapter on any transaction subject to the tax, such vendor or transient guest shall be personally liable for the amount of the tax applicable to the transaction. The Director of Finance may make an assessment against either the vendor or transient guest, as the facts may require, based upon any information in his possession. An assessment against a vendor in cases where the tax imposed or pursuant to this chapter has not been collected or paid, shall not discharge the transient guest's liability to reimburse the vendor for the tax applicable to such transaction. In each case the Director of_ Finance shall give to the vendor or transient guest an assessed written notice of the assessment. The notice may be served upon the vendor or transient guest assessed personally or by registered or certified mail. An assessment issued against either, pursuant to the provisions of this chapter shall not be considered an election of remedies, nor a bar to an assessment against the other .for the tax applicable to the same transaction, provided that no assessment shall be issued against any vendor or transient guest for the tax due on a particular transaction if the tax has actually been paid by another. The Director of Finance may make an assessment against any vendox who fails to file a return required by this chapter or fails to remit the proper amount of tax in accordance with this chapter. When information in the possession of the Director of Finance indicates that the amount required to be collected is, or should be, greater than the amount remitted by the vendor, the Director of Finance may upon the basis of test checks of a vendor's business ~ r a representative period which are hereby authorized, determine the ratio which the tax required to be collected under this chapter bears to the hotel's lodgings which determination shall be the basis of an assessment as herein provided in this chapter. Notice of_ such assessment shall be made in the manner prescribed in this chapter. t , .. ..;~~~ , ~.,.,. __