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. . ? <br />? <br />? <br />registered or certified mail, upon the party assessed. <br />745.08 Four._Year Limi_tation for_ Assessment;_Exce.ptlons <br />No assessmen'L. shal11 be made or issued against a vendor for any tax <br />imposed by or pursuant to this chapter more than four years after the return <br />date for the period in which the lodqing was furnished or more than four years <br />after the return for such period is filed, whichever is later.. This division <br />doe snot bar an assessment: <br />(a) When the Director of Finance has substantial evidenr,e of amounts of <br />taxes collected by a vendor from transient guest's lodging which were not <br />returned to the City. <br />(b) When an assessed vendor fai.led to file a return as required. <br />745.09 Tax to be Paid bv Transient Guest; False Evidence of Tax- <br />Exempt_Status Prohibited <br />No transient guest shall refuse to pay the full and exact tax as re- <br />quired by this chapter; no transient guest shall present false evidence to <br />the vendor indicating that the lodging as furnished is not subject ta the tax. <br />745.10 Vendor to Coilect Tax• Rebate Prohibited <br />No vendar shall fail to collect the full and exact tax as required by <br />this chapter. No vendor sha11 refund, remit or rebate to a transient guest, <br />either directly or indirectly, any of the tax levied purstzarit to this chapter, <br />or make in any form of advertising, verbal or otherwise any statements which <br />might imply that he is absorbing the tax, or paying the tax for the transient <br />guest by an adjustment of prices, or furnishing lodqing at a price includinq <br />the tax, o:. rebatinq the tax in any other manner. <br />745.11 Return Must be Filed; Procedure in a Failure to File <br />(a) Nc person, including any officer of 3 C0rp0iation or empioyee of a <br />corporation having control or supervision of ar charged with thp responsibili- <br />ty of filing returns, shall fail to file any return or report required to be <br />filed by this chapter, or file or cause to be filed any incomplete, false or <br />fraudulent return, report or statement, or aid or abet another in the filing <br />of any false or fraudulent return, report or statement. <br />(b) If ar.y vendor required t.o file monthly returns under this r.hapter <br />fails, in two consecutive months or in three or more months within a twelve- <br />month peri`d, to file wl.ich returns when due or to pay the tax thereon, or if <br />any vendor authorized by the Director of Finance to file returns at less <br />frequent interva:s, fails on two occasions within a twenty-four month period, <br />G <br />J