Cypress Municipal Code § 26-28 Determination by director of finance upon failure of operator to collect and…

If any operator shall fail or refuse to collect the tax levied pursuant to this article and to make, within the time provided in this article, any report and remittance of such tax or any portion thereof required by this article, the director of finance shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the director of finance shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this article and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this article. In case such determination is made, the director of finance shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place of address. Such operator may within ten days after the serving or mailing of such notice make application in writing to the director of finance for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the director of finance shall become final and conclusive and immediately due and payable. If such application is made, the director of finance shall give not less than five days' written notice in the manner prescribed in this article to the operator to show cause at a time and place fixed in such notice why such amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing the director of finance shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this article of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in this article.

(Ord. No. 212, § 9)

Should the tax administrator be required to perform an audit of the records of any operator in order to ascertain the facts and information pursuant to section 26-28 hereof to determine the proper amount of any tax owed pursuant to this chapter, the entire cost of said audit shall be assessed against the operator. In the event that the books and/or records required to perform an audit are not made available within the City of Cypress, the assessment shall include the cost of transportation, lodging, meals, and portal-to-portal travel time. Said assessment shall be due and payable not more than 30 days after written notice of said assessment is sent, by certified mail, return receipt requested, to the operator. Should the operator fail to pay said assessment within the 30 day time limit, said assessment shall constitute a lien against the property for which the audit was performed. After confirmation of said assessment lien by the city council, the city assessor and tax collector shall be notified, and shall add the amount of the assessment lien to the next regular tax bill levied against said property for municipal purposes.

(Ord. No. 876, § 2, 11-12-91)