§ 114-65. Determination of tax if no return made; notice of delinquency; liability; refund of overpayments.

(a)

Estimate of gross receipts. If any person fails to make a return, the supervisor shall make an estimate of the amount of the gross receipts of the person or, as the case may be, of the amount of the total rentals in the county which are subject to the tax. The estimate shall be made for the period or periods in respect to which the person failed to make the return and shall be based upon any information which is in the possession of the supervisor, or which may come into his possession. Upon the basis of this estimate, the supervisor shall compute and determine the amount required to be paid the county, adding to the sum per month from the day after the close of each monthly period for which tax is due until the date of payment thus arrived at a penalty equal to ten percent thereof. One or more determinations may be made for one or for more than one period.

(b)

Notice of delinquency to persons holding credits or property of delinquent; duty of persons so notified. If any person is delinquent in the payment of the amount of tax required to be paid by him, or if a determination has been made against him which remains unpaid, the supervisor may, not later than three years after the payment becomes delinquent, give notice thereof by registered mail to all persons in the county who have in their possession or under their control any credits or other personal property belonging to the delinquent, or owing any debts to the delinquent. After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in their possession or under their control at the time they receive the notice until the supervisor consents to a transfer or disposition or until 20 days elapse after the receipt of the notice. All persons so notified shall, within five days after receipt of the notice, advise the supervisor of all such credits, other personal property or debts in their possession, under their control or owing by them.

(c)

Action for collection of tax, time for. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable, and at any time within three years after the delinquency of any tax or any amount of tax required to be collected became due, the supervisor may bring an action in the courts of this state, or any other state, or of the United States, in the name of the county to collect the amount delinquent together with penalties and interest, court fees and other legal fees incident thereto. In addition failure to pay the tax due for more than one month within a three year consecutive period shall be cause to revoke the operator's certificate authority to collect the tax and operate a hotel or motel.

(d)

Duty of successors or assignees of operator to withhold tax due from purchase money. If any operator liable for any tax under this article sells out his business or quits the business without paying all hotel/motel occupancy tax, penalty, and interest due the county, his successors, assignees, or owner pursuant to deed under power contained in any loan document shall assume and pay all liability of the amounts of the hotel/motel occupancy tax obligation due the county unless the former owner produces a receipt from the supervisor showing that the county has been paid or a certificate stating that no amount is due.

(e)

Liability for failure to withhold; certificate or notice of amount due, time to enforce successor's liability. If the purchaser, successor, assignee, or owner pursuant to deed under power contained in any loan document of a business fails to obtain the hotel/motel occupancy tax due the county as required by this section, he becomes personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price value in money. The time within which the obligation of a successor may be enforced shall start to run at the time the new operator meets the definition of innkeeper or operator as provided in section 114-56.

(f)

Refund of tax, penalty or interest paid more than once or erroneously or illegally collected. Whenever the amount of any tax, penalty or interest has been paid more than once, or has been erroneously or illegally collected or received by the county under this article, it may be refunded, provided a verified claim in writing therefor, stating the specific ground upon which the claim is founded, is filed with the supervisor within three years from the date of payment. The claim shall be audited and shall be made on forms provided by the supervisor. If the claim is approved by the board of commissioners, the excess amount collected or paid may be refunded or may be credited on any amounts that are due and payable from the person from whom it was collected or by whom paid.

(Res. of 2-8-77, § 9; Ord. of 10-24-89, § III; Code 1977, § 3-15.1-10; Ord. of 7-10-01)