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CITY OF NORTH OLMSTF~D? ORDINANCE N0. 76 ~~ Page 4 Unless the vendor or transient guest, to whom the notice of_ assessment is directed, files within thirty days after service thereof, either personally or be registered or certified mail a petition in writing, verified under oath by the vendor, transient guest or his authorized agent having knowledge of the facts, setting forth with particularity the items of assessment objected to, together with the reasons for objections, the assessment shall become conclusive and the amount thereof_ shall be due and payable, from the vendor or transient guest so assessed, to the Director of Finance of the City of North Olmsted, Ohio. When a petition for reassessment is filed, the Director of Finance shall assign a time and place for the hearing of the petition and shall notify the petitioner thereof by registered or certified mail, but the Director of Finance may continue the hearings from time to time if necessary. A penalty of fifteen percent shall be added to the amount of every assessment made under this chapter. The Director of Finance may adopt and promulgate rules and regulations providing for the remission of penalties added to assessments made under this chapter. When any vendor or transient guest _files a petition for reassessment as provided in this chapter, the assessment made by the Director of Finance together with penalties thereon, shall become due and payable within three days after notice of the finding made at the hearing has been served, either personally or by registered or certified mail, upon the party assessed. 745.08 Four Year Limitation for Assessments; Exceptions No assessment shall be made or issued against a vendor or transient guest for any tax imposed by or pursuant to this chapter more than four years after the return date for the period in which the lodging was furnished or more than four years after the return f_or such period is filed, whichever is later. This division does not bar an assessment: (a) When the Director of Finance has substantial evidence of amounts of taxes collected by a vendor from transient guest's lodging which were not returned to the City; required. (b) When an assessed vendor failed to file a return as 745.09 Tax to be Paid by Transient Guest; False Evidence of Tax-Exempt Status Prohibited No transient guest shall refuse to pay the full and exact tax as required by this chapter; no transient guest shall present false evidence to the vendor indicating that the lodging as furnished is not subject to the tax. 745.10 Vendor to Collect Tax; Rebate Prohibited No vendor shall fail to collect the full and exact tax as required by this chapter. No vendor shall refund, remit or rebate to a transient guest, either directly or indirectly, any of the tax levied pursuant to this chapter, or make in any form of advertising, verbal or otherwise any statements which might imply that he is absorbing the tax, or paying the tax for the transient guest by an adjustment of prices, or furnishing lodging at a price including the tax, or rebating the tax in any other m ainer.