(A) If the City Recorder determines that any operator failed or refused to collect the tax or to pay the tax over to the city on or before the applicable due date, or failed to file a complete and accurate city return on or before the applicable due date, or failed to maintain complete and accurate required operator records for the period required by this subchapter, or otherwise violates any provision of this subchapter, the City Recorder may proceed in such manner as the City Recorder may deem best to obtain facts and information on which to base a reasonable estimate or make a determination of any tax due (“deficiency determination”), the City Recorder may compute and determine the amount of tax required to be paid upon the basis of the facts contained in the city return or city returns or upon the basis of any reasonable information within the City Recorder’s possession.
(B) One or more deficiency determinations may be made of the amount due for one or more than one quarter.
(1) In making a deficiency determination, the City Recorder may offset overpayment, if any, which may have been previously made for a quarter or quarters against any underpayment for a subsequent quarter or quarters or against any fraud penalty, default interest or compound default interest on the underpayment.
(2) The City Recorder shall give to each operator who submitted an incorrect city return, notice of the City Recorder’s deficiency determination.
(3) The City Recorder shall give to each operator who submitted an incorrect city return, notice of the City Recorder’s deficiency determination.
(4) Any amount owned by an operator as determined by a deficiency determination shall be due and payable immediately upon the date the City Recorder gives the operator notice of the deficiency determination, but earn default interest or compound default interest accruing as of the original due date of the tax.
(Ord. 2003-01, passed 2-4-2003)