If any operator required by this subchapter to file a return fails to do so within the time prescribed, or makes willfully or otherwise an incorrect, false or fraudulent return, that operator shall, upon written notice and demand, file the return or corrected return within 5 days of receipt of the 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 shall make a return or corrected return for the person from 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 5 days of the receipt of 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 person shall have the burden of establishing its inaccuracy or invalidity in any action or proceeding in respect thereto.
(A) If any portion of a tax imposed by this subchapter, including penalties thereon, is not paid within 30 days after it is required to be paid, the city may institute such legal action as may be necessary to recover the amount due plus interest, penalties, the costs and disbursements of any action.
(B) Upon a showing of good cause, the city may grant an operator 1 30-day extension of time within which to file a return and make payment of taxes as required by this subchapter; provided, that interest during the period of extension shall be added to the taxes due at the rate of 10% per annum.
(1998 Code, § 2.56, Subd. 9)