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Enclosure -If ,., <br /> <br /> Council Members <br />M. Gene Teague, Mayor <br />Terry L. Roop, Vice-Mayor <br />Bruce H. T. Dallas <br /> J. Ronald Ferrill <br /> Joseph R. Cobbe <br /> <br />Martinsville <br /> A CITY WITHOUT LIMITS <br /> <br /> City Manager <br />Earl B. Reynolds, Jr. <br />City Attorney <br />David B. Worthy <br />Clerk of Council <br />Johnathan B. Phillips <br /> <br />City of Martinsville, Virginia <br /> <br /> Ordinance No. 2003-4 <br />Amending Ordinance No. 2000-4 (City Code Section 21-82) <br /> <br />BE IT ORDAINED by the Council of the City of Martinsville, Virginia, in Regular <br />Session held on April 22, 2003, that Ordinance Number 2000-4, Section 21-82 of the <br />Code of the City of Martinsville, be, and hereby is, amended to read as follows: <br /> <br /> If any seller, whose duty is to do so, shall fail or refuse to collect the tax imposed <br />under this article and make within the time provided in this article, the reports and <br />remittances mentioned in this article, the commissioner of revenue shall proceed in such a <br />manner as he may deem best to obtain facts and information on which to base his <br />estimate of the tax due. As soon as the commissioner of revenue shall procure such facts <br />and information as he is able to obtain upon which to base the assessment of any tax <br />payable by any seller who has failed or refuse to collect such tax and to make such report <br />and remittance, he shall proceed to determine and assess against such seller that tax and <br />penalties provided by this article and shall notify such seller by, at the option of the <br />commissioner of the revenue, (a) registered mail, (b) certified mail, or (c) certified mail <br />return receipt requested, to the seller's last known place of address, of the total amount of <br />such tax and penalties and the total amount thereof shall be payable within ten (10) days <br />form the date such notice is sent. <br /> <br />Attest: <br /> <br />Jotmanthan B. Phillips, Clerk of Council <br /> <br />Date Adopted <br /> <br />Date Effective <br /> <br />55 west Church Street P.O. Box 1112 Martinsville, VA 24114-1112 276-656-5180 Fax: 276-656-5280 <br /> www. ci.rnartinsville.va.us <br /> <br /> <br />