(A) If as a result of investigation conducted by the City Manager the return filed under this article is found to be incorrect, the City Manager is authorized to assess and to collect any underpayment of license tax withheld at the source or any underpayment of license tax owing by any license payer, with respect to earnings. If no return has been filed and a license tax is found to be owing, the tax actually owing may be assessed and collected with or without the formality of obtaining a delinquent return from the employer or taxpayer.
(B) Should it be disclosed either as a result of an investigation by the City Manager or through the medium of the filing of a claim or petition for refund or credit that an overpayment has been made, the city will refund the overpayment.
(C) The employer will in every instance be required to pay the full tax which should have been withheld, even though he or she may fail to withhold from the employees. If too much has been withheld, the excess shall be refunded by the employer to the employee. While the withholding agent, the employer, will be expected to maintain complete records of the adjustments with the employees, any adjustment made during any month will not need to be reflected in the withholding return or disclosed by schedules or statements thereto attached. However, where adjustments are made between employer and employee, disclosures shall be made in a statement supporting the annual schedules filed pursuant to these regulations.
(1977 Code, § 20-265) (Ord. 68-10, passed 6-24-1968)