If the Tax Collector determines that a person has not paid the full amount of tax due under this article, either for the current license year or for a prior license year, the Tax Collector shall give the person written notice of the deficiency, in accordance with Section 2-4032. The notice of deficiency shall specify the total amount of tax due; the section of this article upon which the tax is based; the amount of tax paid; any interest due; the balance owed; the manner and time period in which the person may respond to the notice of the deficiency, and the consequences of failing to respond as specified.
(Ord. of 6/25/02)