(A) Deficiency determination. If the Tax Administrator is not satisfied that any statement filed as required under the provisions of this chapter is correct, or that the amount of tax is correctly computed, he or she may compute and determine the amount to be paid and make a deficiency determination upon the basis of the facts contained in the statement or upon the basis of any information in his or her possession or that may come into his or her possession within three years of the date the tax was originally due and payable. One or more deficiency determinations of the amount of tax due for a period or periods may be made. When a person ceases engaging in a commercial cannabis business, a deficiency determination may be made at any time within three years thereafter as to any liability arising from engaging in such commercial cannabis business whether or not a deficiency determination is issued prior to the date the tax would otherwise be due. Whenever a deficiency determination is made, a notice shall be given to the person concerned in the same manner as notices of assessment are given pursuant to this section.
(B) Failure to report; nonpayment. Under any of the following circumstances, the Tax Administrator may make and give notice of an assessment of the amount of tax owed by a person under this chapter at any time:
(1) If the person has not filed a complete tax statement required under the provisions of this chapter;
(2) If the person has not paid the tax due under the provisions of this chapter; or
(3) If the person has not, after demand by the Tax Administrator, filed a corrected tax statement, or furnished to the Tax Administrator adequate substantiation of the information contained in a tax statement already filed, or paid any additional amount of tax due under the provisions of this chapter.
(C) Notice of assessment. The notice of assessment shall separately set forth the amount of any tax known by the Tax Administrator to be due or estimated by the Tax Administrator, after consideration of all information within the Tax Administrator's knowledge concerning the commercial cannabis business and activities of the person assessed, to be due under each applicable provision of this chapter and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment.
(D) Service of notice of assessment. The notice of assessment shall be served upon the person either by personal delivery, by overnight delivery by a nationally-recognized courier service, or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the commercial cannabis business or to such other address as he or she shall register with the Tax Administrator for the purpose of receiving notices provided under this chapter; or, should the person have no address registered with the Tax Administrator for such purpose, then to such person's last known address. For the purpose of this section, a service by overnight delivery shall be deemed to have occurred one calendar day following deposit with a courier and service by mail shall be deemed to have occurred three days following deposit in the United States mail.
(E) Hearing request; notice of hearing. Within 30 calendar days after the date of service of the notice of assessment, the person may request, in writing, a hearing on the assessment. If request for a hearing before the Tax Administrator is not made within the time herein prescribed, the tax assessed by the Tax Administrator shall become final and conclusive. Within 30 calendar days of the receipt of a request for hearing, the Tax Administrator shall cause the matter to be set for hearing before him or her no later than 30 calendar days after the receipt of the request, unless a later date is agreed to by the Tax Administrator and the person requesting the hearing. Notice of such hearing shall be given by the Tax Administrator to the person requesting such hearing not later than five calendar days prior to such hearing.
(F) Hearing. At the time fixed for the hearing, the Tax Administrator shall hear all relevant testimony and evidence. The person requesting the hearing may appear and offer evidence why the assessment as made by the Tax Administrator should not be confirmed and fixed as the tax due. Within a reasonable time following the conclusion of the hearing, the Tax Administrator shall determine and reassess (if necessary) the proper tax to be charged and shall give written notice of final assessment to the person in the manner prescribed in this section for giving notice of assessment. The decision of the Tax Administrator may be appealed pursuant to § 3.38.100.
(G) Payment of assessment. Unless appealed, payment of the final assessment as set forth in the notice of final assessment shall become delinquent if not received by the Tax Administrator on or before the thirtieth calendar day following the date of receipt of the notice of final assessment. The penalty for delinquency shall be at the rates set forth herein, along with interest at the rate as set forth in this chapter, on the amount of the tax, exclusive of penalties, from the date of delinquency, until paid.
(Ord. 3352 § 1 (part), 2022.)