If the department has reasonable cause to believe that an operator has structured room rentals or occupancy to avoid the inclusion of receipts of an occupancy in the computation of the tax levied under this chapter, the department may so declare. Such a declaration creates a rebuttable presumption that the substance of a specific room rental or occupancy is includable in the computation of the tax under this chapter. The director shall proceed to determine and collect the tax together with costs, penalties and interest by filing an involuntary return as provided in BMC 4.14.060. [Ord. 97-22 § 2.]