§ 7-610. DEFICIENCY DETERMINATIONS.

(a)

If the Tax Administrator is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the city by any person, he may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his possession or that may come into his possession. One or more deficiency determinations may be made of the amount due for one or more than one period. The determination of the Tax Administrator shall constitute a legal presumption of the amount due.

(b)

In making a determination the Administrator may offset overpayments, if any, which may have been previously made for a period or periods together with interest on the overpayments, against any underpayment for a subsequent period or periods, or against penalties, and interest, on the underpayments. The interest on underpayments and overpayments shall be computed in the manner set forth in Section 7-608.

(c)

The Tax Administrator shall give to the operator or occupant written notice of his determination. The notice may be served personally or by mail; if by mail, the notice shall be enclosed in a sealed envelope postage prepaid and addressed to the operator at his address as it appears in the records of the Administrator. In case of service by mail of any notice required by this ordinance the service is complete at the time of deposit in the United States Post Office.

(d)

Except in the case of fraud, intent to evade this ordinance or authorized rules and regulations, or failure to make a timely return, every deficiency determination shall be made and notice thereof mailed within three years after the last day of the month following the close of the quarterly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later.

(e)

If any operator shall fail or refuse to collect said tax or to make, within the time provided in this ordinance, any report and remittance of said tax or any portion thereof required by this ordinance or makes a fraudulent return or otherwise willfully attempts to evade this ordinance, the Tax Administrator shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Tax Administrator shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this ordinance and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest, and penalties, provided for by this ordinance. In case such determination is made, the Tax Administrator shall give a notice in the manner aforesaid of the amount so assessed. Such determination and notice shall be made and mailed within three years after discovery by the Tax Administrator of any fraud, intent to evade or failure to file return. Any determination shall become final within thirty days after giving notice thereof as herein provided.

(f)

If the Tax Administrator believes that the collection of any tax or any amount of tax required to be collected and paid to the City will be jeopardized by delay, or if any determination will be jeopardized by delay, he shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable. If the amount specified in the determination is not paid within ten days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the ten days, unless a petition for redetermination is filed within the ten days and the delinquency penalty and the interest provided in Section 7-608 shall attach to the amount of the tax or the amount of the tax required to be collected.

(Rep. and Added Ord. 6457, 1964, based on former Sec. 4-609, 4-610 and 4-611; Am. Ord. 6498, 1964; Am. Ord. 2012-17, § 1, eff. 10-5-12).