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109 Sec. 35-167. Assessment; administrative remedy. The tax administrator may make an assessment for taxes not collected and/or not remitted or paid by any person required to collect and/or remit or pay. (a) Service supplier or service user - failure to collect and/or remit tax. If any service supplier, or any service user subject to section 35-158 of this code, (hereinafter "service supplier" in this subsection) required to collect and/or remit the tax imposed by this code shall fail or refuse to collect said tax or to make, within the time provided in this code, any report and remittance of said tax or any portion thereof required by this code, the tax administrator shall make a determination of the tax due (tax, interest and penalties hereinafter "amount assessed" in this subsection). The tax administrator shall give a written notice of the amount assessed by personal service or by depositing it in the United States mail, addressed to the service supplier at the service supplier's last known address. The service supplier may, within ten (10) days after the serving or mailing of such notice, make application in writing to the tax administrator for a hearing on the amount assessed in accordance with section 35-173 of this code. If application by the service supplier for a hearing is not made within the time prescribed, the amount assessed shall become final and immediately due and payable. (b) Service user - failure to pay tax. Whenever the tax administrator determines that a service user has deliberately withheld the amount of the tax owed by him or her from the amounts remitted to a service supplier required to collect the tax, or that a service user has failed to pay the amount of the tax to such service supplier 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 or she may relieve such service supplier of the obligation to collect taxes due under this code from such service users for specified billing periods. The service supplier shall provide the City with the names, account numbers, billing and service addresses, and other required information of such non-paying service users together with the amounts owed under the provisions of this code and the specified billing periods for which they are owed. The tax administrator shall give written notice to the non-paying service user that he or she 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 personal service or by deposit of the notice in the United States mail, 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 (15) days from the date of the service of the notice, which shall be the date of mailing if service is not accomplished in person, a penalty of twenty-five (25%) percent of the amount of the tax set forth in the notice shall be imposed, but not less than five dollars ($5.00), along with interest at the rate of three- quarters of one percent (%%) per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid. Ordinance No. NS-2436 Page 15 of 22