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ORDINANCE NO. NS-2132 PAGE SIX 399 Sec. 35-163. Assessment; administrative remedy. (a) The tax administrator may make an assessment for taxes not paid or remitted by a person required to pay. (b) Whenever the tax administrator determines that a service user has deliberately withheld the amount of the tax owed by him from the amounts remitted to a person required to collect the tax, or that a service user has failed to pay the amount of the tax to such person for a period of two (2) or more billing periods, or whenever the tax administrator deems it in the best interest of the city, he shall relieve such person of the obligation to collect taxes due under this code from such service users for specified billing periods. (d) The tax administrator shall notify the service user that he has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him personally or by deposit of the notice in the united States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the person required to collect the tax; or, should the service user have changed his address, to his last known address. If a service user fails to remit the tax to the tax administrator within fifteen (l5) days from the date of the service of the notice upon him, which shall be the date of mailing if service is not accomplished in person, a penalty of twenty-five (25) per cent of the amount of the tax set forth in the notice shall be imposed but not less than five dollars ($5.00). The penalty shall become part of the tax herein required to be paid. Sec. 35-164. Records. It shall be the duty of every person required to collect and remit to the city any tax imposed by this code to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and remittance to the tax administrator, which records the tax administrator shall have the right to inspect at all reasonable times. Sec. 35-165. Refunds. (a) Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the tax administrator under this code, it may be refunded as provided in this section. No refund will be considered by the tax administrator for a period in excess of twelve (12) months prior to the date application is received. 6 I I