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(1) The tax administrator, whenever he or she deems it necessary to insure compliance with sections 3.770 to 3.788 of this Code, may require any operator subject to the transient room tax to deposit with the tax administrator such security in the form of cash, bond, or other assets as the tax administrator determines. The amount of the security shall be fixed by the tax administrator but shall not be greater than twice the operator’s estimated average monthly liability for the period for which the operator files returns, determined in such manner as the tax administrator deems proper, or five thousand dollars ($5,000), whichever amount is the lesser. The amount of the security may be increased or decreased by the tax administrator subject to the limitations herein provided.

(2) 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 by the tax administrator under sections 3.772 to 3.804 of this Code becomes final, the tax administrator may bring an action in the courts of this 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.

(Section 3.790 added by Ordinance No. 17282, enacted March 24, 1975; and administratively amended by Ordinance No. 20113, enacted April 6, 1998, effective May 6, 1998.)