111.12 Security for collection of tax.
(A) The City Manager, whenever he or she deems it necessary to ensure compliance with this chapter, may require any operator subject thereto to deposit with him or her such security in the form of cash, bond or other security as the City Manager may determine.
(1) The amount of the security shall be fixed by the City Manager, but shall not be greater than twice the operator’s estimated average quarterly liability for the period for which he or she files returns, determined in such manner as the City Manager deems proper or $5,000, whichever amount is less.
(2) The amount of the security may be increased or decreased by the City Manager subject to the limitations herein provided.
(B) At any time within three years after any tax or any amount of tax required to be collected becomes due and payable or at any time within three years after any determination becomes final, the City Manager may bring an action in the courts of the state, or any other state, or of the United States in the name of the city to collect the amount delinquent together with penalties and interest. (Ord. 2013-02, passed 09/9/2013)