90-067 Ordinance - Laserfiche WebLink

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. . ? ? ? ? to }he tax, such vendor shall be personally liable for the amount of the tax applicable to the transaction. The Director of Finance may make an assessment against the vendor, based upon any inf.ormation in his possession. As assessment against a vendor in cases where the tax imposed by or pursuant to this chapter has not been collected or paid, shall not discharge the transient guest's Iiability to reimburse the vendor for the tax applicable to such transaction. In each case tY:e Director of Finance shall give to the vendor an as- sessed written notice of the assessment. The notice may be served upon the vendor assessed personally or by .registered or certified mail. The Director of Finance may make an assessmer.t against any vendor who fai:s to fi:e a return required by this chapter or fails to remit the proper ameunt of tax in accordance with this chapter. When information in the pcs- session of the director of Finance indicates that he amount required to be :ci:acted is, or shauld be, greater than the amount remitted by the vendor, the Director af Finance may upon the basis of test checks of a vendor's busi- ness fcl- 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 lodqings 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. Unless the vendor, to whom the notice -f assessment i.s directed, files within thirty days after service thereof, either personally or by reqistered or certified mail a petition in writing, verilied under oath by the vendor, transient guest or his authorized agent having lcnowledge 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 ther?of shall be due and payable, from the vendor so assessed, to the Director of Finance of the City of North Olmsted, Ohio. Wher 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 contir.ue the hearings from time to time if necessary. A penalty of five percent per month to a maximum of fifty percent shall be added to the amount of every assessment made under this chapter. The Director of Finance may adopt and promulgat.e rules and regulations providing for the remission of pena?ties added to assessments made under this chapter. When ar.y vendcr files a petiLion for reassessment as pr_nvided in this chapter, the assessment made by the Director of Finance toqether with penal- ties thereon, shall become due and payable within three days after notic.e of the finding made at the hearinq has been served, either personally or by ? ?