After a return is filed, the city shall examine it and may make any investigation or examination of the records and accounts of the operator making the return as deemed necessary for determining its correctness. The operator shall provide to the city, for inspection and examination, its records and accounts within 15 days of the city’s request. If after any investigation or examination hereunder, it is determined that the tax due is greater than that paid, the excess shall be paid to the city within ten days after receipt of a notice thereof given either personally or sent by certified mail to the address shown on the return. If the tax paid is greater than the tax found to be due, the excess shall be refunded to the person who paid the tax to the city within ten days after determination of the refund. Whenever any tax due has a 10% or more discrepancy, the operator shall reimburse the city for any costs incurred by the city in reviewing the operator’s return.
(‘81 Code, § 9-23) (Ord. 618, passed 6-27-96)