If, as a result of a change made in business income by the Federal Bureau of Internal Revenue or by a judicial decision, an additional amount will result as owing to the City, a report of such change shall be filed by the taxpayer within three months after receipt of the final notice of such change from the federal authorities or after final decision of a court adjudicating any such federal income tax liability.
(Ord. 2003-79. Passed 12-2-03.)