(a) In any case in which a taxpayer has failed to file a return or has filed a return which does not show the proper amount of income subject to tax as defined in this chapter, the Administrator may determine the amount of tax appearing to be due the City from the taxpayer. The determination of the Administrator, with certification, shall be served upon the taxpayer by a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(b) The Administrator shall notify the taxpayer of the tax determined under subsection (a) hereinabove. Notice shall be deemed complete upon the depositing the tax determination and certification in the U.S. Mail, addressed to the taxpayer at the last known address with certificate of mailing.
(c) The taxpayer may appeal the determination of the Administrator by filing a written notice of appeal with the Director of Finance within sixty (60) days of the mailing of the notice of tax determination as provided in subsection (b) hereinabove. If such time for appeal has lapsed, and the taxpayer has not filed an appeal, the assessment so determined shall become final and the tax so determined shall be immediately due and payable.
(Ord. 74-2007. Passed 6-18-07.)