(A) Upon receipt of returns and payments, the city shall review the same and make any investigation or examination of the records and accounts of the person making the return deemed necessary for determining its correctness.
(B) The lodging tax computed on the basis of the examination shall be the lodging tax due. If the lodging tax due is found to be greater than paid, the excess shall be paid to the city within ten days after receipt of a notice thereof given either personally, electronically or sent by registered mail to the address shown on the return.
(C) If the lodging tax paid is greater than the lodging tax found to be due, the excess shall be refunded to the person who paid the lodging tax to the city within ten days after determination of the refund.
(Ord. 114, passed 3-11-2014)