A. Written Notice And Demand: If any operator required by this chapter to file a return shall fail to do so within the time prescribed or shall make, wilfully or otherwise, an incorrect, false, or fraudulent return, the operator shall, upon written notice and demand, file such return or corrected return within five (5) days of receipt of such notice and shall, at the same time, pay any tax due on the basis thereof. If such person shall fail to file such return or corrected return, the city shall make a return or corrected return for such person based upon such knowledge or information as the city can obtain, and assess a tax on the basis thereof, which tax (less any payments covered by such return) shall be paid within five (5) days of the receipt of written notice and demand for such payment. Any such return or assessment made by the city shall be prima facie correct and valid, and the burden of proving to the contrary rests with any person in any action or proceeding in respect thereto.
B. Legal Action: If any portion of a tax imposed by this chapter, including penalties thereon, is not paid within thirty (30) days after it is required to be paid, the city may institute such legal action as it, in its sole discretion, may deem appropriate to cover the amount due plus interest, penalties, and the costs and disbursements of any action. (Ord. 63, 5-2-1995)
C. Extension Of Time: Upon a showing of good cause, the city may grant an operator one 30-day extension of time within which to file a return and make payment of taxes as required by this chapter; provided, that the city may require some fee (less than the 10 percent late fee ordinarily due) to reimburse actual expenses and staff time caused by said delay. (Ord. 2006-5, 2-7-2006)