A. If any taxpayer neglects or refuses to file a complete and accurate return as and when required by this chapter, or refuses to provide or make available books and records for examination as directed by the mayor, then the mayor may, based upon such information as may be available or obtained as the result of an investigation, determine and assess an estimated amount of taxes due for the applicable period or periods. Such assessment shall be deemed prima facie correct and shall be the amount of tax owing the city by the taxpayer.
B. The mayor will promptly notify the taxpayer of the amount of tax so determined and assessed, together with any penalty and interest due. The total of such amounts shall be immediately due and payable. Interest will be computed from the original due date of the taxes assessed. The notice must be served personally or by registered or certified mail at the address of the taxpayer as shown on the current or most recent license.
C. The mayor's determination and assessment will become binding, final and unappealable 30 days from the date of personal service or the date of mailing of the notice; provided, however, that within such 30-day period the taxpayer may petition the mayor for a reconsideration of the assessment. Such petition must be in writing, must include the facts, supporting documentation, and accurate figures showing the correct amount of tax, and must be submitted under oath or affirmation. The mayor may conduct hearings, require the person to provide additional information, examine books and records, and otherwise conduct an investigation as necessary for the mayor's consideration of the petition. Failure to timely file the petition for reconsideration authorized by this subsection will be a waiver of the right of appeal to superior court from the mayor's determination and assessment.
D. The taxpayer bears the burdens of proof and persuasion. In ruling upon a petition for reconsideration, the mayor may modify the estimated return in accordance with findings based upon the evidence. The mayor's final ruling on the petition and estimated return, as may be modified by the mayor, will be considered the final and binding return and an order of the city, which may be appealed to superior court within 30 days after the mayor's final ruling is mailed or delivered to the taxpayer.
(Ord. 2002-09, 2002)