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postage prepaid, addressed to the service supplier at its 1 ast known address <br />~ personal or mai 1 service } . <br />~2} Within ten t la} days after the servi ng -ar mailing of the <br />assessment notice, the service supplier may ~f i 1 e a wri tten request for a heari ng <br />on the assessment with the city manager. I f a request for hearing i s not f i 1 ed <br />within that time, the tax, penalty, and interest as assessed are final and <br />conclusive and immediately due and payable. if such a request i s f i 1 ed, the city <br />manager shall give not less than ten ~ 10} days written nati ce by personal or mai 1 <br />service to the service supplier to show cause, at a t i me and place fixed i n the <br />not ~ ce, why the amount sped f ~ ed therein should not be assessed for the tax, <br />interest and penalties. At the hearing the service supplier may appear and offer <br />ev ~ deuce an why the spec ~ f ~ ed tax, interest, and penalties should not be so <br />fixed. <br />~3} The city manager sha11 i ssue a wri tten decision wi thi n ten da s <br />. y <br />of the hears ng date and del ~ ver the wri tten deco s ~ on to the serv ~ ce suppl ~ er by <br />personal or mai 1 service. The decision of the city manager after the hearing i s <br />final. The amounts so assessed sha11 be immediately due and payable. <br />3.141 Affordable-Housin Util it Consum tion Tax -Determination of Service <br />User Tax and Penalties. <br />~ 1 } Upon a determi not i on by the city manager that a servi ce user <br />has del ~ berately withheld or refused to pay the tax owed to a servi ce supplier, <br />ar that a service user has failed to pay the amount of the tax to a service <br />supplier for ~ a, peri od~ of three or more bi 11 i ng periods, ar whenever the city <br />manager deems ~t ~n the best interest of the city, the city manager may relieve <br />a service supplier of the obligation to col 1 ect taxes due under sections 3,125 <br />to 3.149 from that service user for spec~i f i ed bi 11 i ng periods . The service <br />supplier shall provide the city manager with the name, address and reasons given <br />by the service user for refusing to pay the tax imposed by section 3.129. <br />~2} The, city manager shall notify -the service user that the city <br />has assumed respons~b~l~ty for collection of the taxes due far the stated periods <br />and demand; payment of the taxes, interest -and penalties then due.. This notice <br />shall be ,g~ ven by .personal or mai 1 service, wi th a copy of the notice mai 1 ed to <br />the service suppler. if the service user fails to pay the assessed amount or <br />f i 1 e a wri tten request for a heari ng within ten ~ la} days after the serving or <br />mailing of the assessment notice, the amounts assessed sha11 be final and <br />conclusive and immediately due and payable. <br />~3} If the service user requests a hearing, the hearing shall be <br />conducted and the tax, ~ nterest and penalties assessed as provided i n section <br />3.139. <br />3.143 Affordable-Housin Uti 1 t Consum ti on Tax -Actions to Collect. Any <br />tax required to be paid by a serv i ce user imposed pursuant to section <br />3.129 shall be deemed a debt owed by the service user to the city. Any such tax <br />collected f rom a servi ce user by a servi ce supplier which has not been paid to <br />the city manager shall be deemed a debt owed to the city by the service supplier. <br />Except for a mun i ci pal utility, any person owing money to the city under sections <br />3.125 to 3.149 shat 1 be 1 i abl e i n an acti an brought by the city for the recovery <br />of such amount, <br />Ordinance • 5 ~ ~~iag~~ <br />