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If the tax collector determines that a person has not paid the full amount of tax/fee due under this article, either for the current license year or for a prior license year, he shall give the person written notice of the deficiency, pursuant to § 110.22. The notice of deficiency shall specify the total amount of tax due, the section upon which the tax is based, the amount of tax paid, any interest due, the balance owed, the manner and time period in which the person may respond to the notice of the deficiency and the consequences to the person if he fails to respond as specified. A similar process shall be followed for the nonpayment of the business registration fee for any person subject to paying the business registration fee imposed by this chapter.
(Ord. 15-25, passed 12-12-16)