In any case where a taxpayer has failed to file a return or has filed a city income tax return which does not show the proper amount of tax due, the Tax Administrator may determine the amount of city income tax appearing to be due the City from the taxpayer and may send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(Ord. No. 1412-15. Passed 11-23-15, eff. 1-1-16)