§ 3.08.135. Suspension and/or revocation.

(a)

Whenever any operator fails to report or remit any taxes collected in accordance with any provision of this chapter, the tax administrator may immediately suspend the authority to collect issued to the operator. The tax administrator shall give to the operator written notice of the suspension and notice of the tax administrator's intention to revoke the authority to collect. The notices herein required may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. During the time period in which the authority to collect has been suspended it will be necessary for the operator to cease business.

(b)

Whenever any operator fails to comply with any provision of this chapter relating to occupancy tax or any rule or regulation of the tax administrator relating to occupancy tax prescribed and adopted under this chapter, the tax administrator upon hearing, after giving the operator ten days notice in writing specifying the time and place of hearing and requiring the operator to show cause why the authority to collect should not be revoked, may revoke the authority to collect issued to the operator. The tax administrator shall give to the operator written notice of the revocation. The notices herein required may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. Upon issuance of written notice of revocation, the authority to collect shall be considered revoked, with no further action necessary. The tax administrator shall not issue a new authority to collect after the revocation unless satisfied that the former operator holding the authority to collect will comply with the provisions of this chapter relating to the occupancy tax and regulations of the tax administrator. During the time period in which the authority to collect has been revoked it will be necessary for the operator to cease business.

(c)

No other authority to collect shall be issued to the person or business entity whose authority to collect has been revoked within six months from the date of the revocation.

(d)

Whenever it is necessary for the tax administrator to revoke the authority to collect, the business license shall be revoked concurrently.

(e)

If an operator continues to collect transient occupancy tax after suspension or revocation of the authority to collect, those taxes must be remitted to the county immediately.

(Ord. No. 3232, § 1, 10-16-12)