(A) If any operator required by this chapter to file a return shall fail to do so within the time prescribed, or shall make, willfully or otherwise, an incorrect, false or fraudulent, return, the operator shall, upon written notice and demand, file the return or corrected return within five days of receipt of the notice and shall at the same time pay the tax due on the basis thereof. If the person, shall fail to file the return or corrected return, the city shall make a return or corrected return for the person based upon the knowledge and information as the city can obtain, and assess a tax on the basis thereof, which tax (less any payments theretofore made on account of the tax for the taxable period covered by the return) shall be paid within five days of the receipt of the written notice and demand for the payment. Any such return or assessment made by the city shall be prima facie correct and valid and the burden of proving to the contrary rests with any person in any action or proceeding in respect thereto.
(B) If any portion of a tax imposed by this chapter, including penalties thereon, is not paid within 30 days after it is required to be paid, the city may institute the legal action as it, in its sole discretion, may deem appropriate to cover the amount due, plus interest, penalties and the costs and disbursements of any action.
(C) Upon a showing of good cause, the city may grant an operator one 30-day extension of time within which to file a return and make payment of taxes as required by this chapter, provided the interest during the period of extension shall be added to the taxes due at the rate of 10% per annum.
(2003 Code, § 12.10) (Ord. 91, passed 11-24-2000)