A. Whenever the tax administrator deems it necessary to insure compliance with this chapter, the City may require any lodging tax collector subject hereto to deposit such security in the form of cash, bond or other security as the tax administrator determines. The amount of the security shall be set by the tax administrator but shall not be greater than twice the operator’s estimated average monthly liability, determined in such manner as the tax administrator deems proper, or $5,000, whichever is less. The amount of the security may be increased or decreased by the tax administrator, 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 tax administrator may bring an action in State Circuit Court for Hood River County or Municipal Court to collect the amount delinquent, together with penalties and interest. (Ord. 2055 Exh. A, 2020; Ord. 1500, 1981)