Ordinance No. 20278 - Laserfiche WebLink

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fuel sold, distributed or used by that dealer shall be immediately due and payable. (2) The tax administrator shall proceed forthwith to determine, from as many available sources as the tax administrator determines reasonable, the arnount of tax due, shall assess the dealer fbr the tax in the amount formd due, together with a penalty of 100 percent of the tax, and shall make ks certificate of such assessment and penalty. In any suit or proceeding to collect the tax or penalty or both, the certificate shall be prima facie evidence that the dealer therein named is indebted to the city in the amount of the tax and penalty stated. (3) Any tax or penalty assessed pursuant to this section may be collected in the manner prescribed in section 3.474 with reference to delinquency in payment of the fee or by an action at law, (4) In the event any suit or action is instituted to emfbrce this section, if the City' is the prevailing party, the City shall be entitled to recover from the person sued reasonable attorney's fees at trial or upon appeal of such suit or action, in addition to all other sums provided by law. 3.471 Revocation of License. The tax administrator may revoke the license of any dealer ~o comply with any provision of sections 3.465 to 3.489. The tax administrator shall mail, by certified mail addressed m the dealer at his/her last known address appearing in the files of the tax administrator, a notice of intent to cancel. The notice of revocation sh~ll prcJTcide all information required by section 2.018 of this code, and include the reason for cancellation. A dealer has all appeal rights provided by section 2.021 of this code, The license cancellation shall become effective when the local appeal process provided in section 2.021 of this code is completed and a final decision has been rendered by the hearings official. 3.472 Cancellation of License. (1) The tax administrator may, upon weitten request ora dealer, cancel a license issued to that dealer. The tax administrator shall, upon approving the dealer's request for cancellation, set a date not later than 30 days after receipt of the written request, after which the license shall no longer be effective. (2) The tax administrator may, after 30 days' notice has been mailed to the last known address of the dealer, cancel the license of dealer upon finding that the dealer is no longer engaged in the business of a dealer. 3.473 Remedies Cumulative. Except as othepMse provided in sections 3.474 and 3,475, the remec~{'~s provided in sections 3.470 through 3.472 are cmnulative. No action taken pursuant to those sections shall relieve any person from the penalty provisions of this code. 3.474 nr of Tax and Delinquency_~. (1) The license tax imposed by sections 3.465 to 3.489 of this chapter shall be paid to the tax adrrfinistrator on or before the 25th day of each month. (2) Except as provided in subsections (3) and (4) of this section, if pa~Tnem of the hcense tax is not paid as required by subsection (1) of this section, a penalty of 1 percent of such license tax shall be assessed and be immediately due and payable. (3) Except as provided in subsection (4) of this section, if the payment of the tax and penalty, if any, is not made on or before the 1 st day of the next month following that month in a, hidh payment is due. a further penalty of 10 percent of the tax shall be assessed. Said penalty shall be in addition to the penalty provided for in subsection (2) of this section and shall be immediately due and payable. (4) Penalties imposed by this section shall not apply ifa penalty has been assessed and paid pursuant to section 3.470. The tax administrator may fbr good cause shown waive any penalties assessed under this section. Ordinance - 3