(A) If any operator required by this program 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 that return or corrected return within five days of receipt of written notice and shall at the same time pay any tax due on the basis thereof. If the person shall fail to file the return or corrected return, the City Finance Officer shall make a return or corrected return for that person from that knowledge and information as the director 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 upon within five days of the receipt of written notice and demand for payment. Any thus described return or assessment made by the Finance Officer shall be prima facie correct and valid, and the person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding with respect thereto.
(B) If any portion of a tax imposed by this program, including penalties thereon, is not paid within 30 days after it is required to be paid, the city may institute legal action as may be necessary to recover the amount due plus interest, penalties and the cost and disbursements of any action.
(C) Upon a showing of good cause, the Finance Officer 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 that, interest during this period of extension shall be added to the taxes due at the rate of 10% per annum.
(2004 Code, § 116.21) (Ord. 801, passed 2-22-1989)