§ 3.20.240. Liability of responsible individuals.

Each responsible individual as defined in this chapter is liable to the city for the payment of sales taxes that are delinquent and which were collected or required to be collected or required to be paid over to the city while such individual was a responsible individual with respect to such taxes. Such individual is liable to the city for penalties, interest on the delinquent taxes, costs and other charges accrued to the date of payment. Upon written demand for payment of delinquent taxes, penalty, interest, costs and charges sent by registered mail to a responsible individual, the responsible individual shall pay over to the city the amount of the delinquent taxes, interest, penalties, costs and charges due within twenty days of the date of mailing of the written demand or file a written appeal to the finance director setting out with specificity the amounts for which he or she is not liable and the reasons there is no liability for such amounts. The appeal shall be filed as provided in this chapter except that payment under protest is not required to be made as a condition of filing the appeal to the finance director; however, if the protest decision of the finance director is appealed to the city manager, the amount set out as due in the finance director's decision must be paid with the filing of the appeal to the city manager. If the responsible individual upon whom demand for payment has been made fails to file an appeal or to pay the taxes, penalties, interest, costs and charges due within twenty days of the date of mailing of the demand, the amount due is deemed admitted to be due from the responsible individual and may not thereafter be made the subject of an appeal or otherwise challenged in any judicial proceeding. The amount due may be collected in a civil or criminal action against the responsible individual.

(Ord. 04-10 § 2 (part), 2004).