(a) If the business license officer is not satisfied, based on his/her good faith or reasonable belief, that a declaration statement filed, as required by Section 5.05.060 is correct, or that the amount of tax is correctly computed, the business license officer may compute and determine the amount to be paid and make a deficiency determination upon the basis of the facts contained in the declaration statement or upon the basis of any information in the city's possession.
(b) The city may make more than one deficiency determination of the amount of tax due for a period or periods.
(c) In the case of a medical marijuana cooperative, which is discontinued, dissolved or otherwise terminated, a deficiency determination may be made at any time within three years thereafter as to any liability arising from engaging in such business whether or not a deficiency determination is issued prior to the date the tax would otherwise be due.
Whenever a deficiency determination is made, the city shall provide a notice to the licensee concerned in the same manner as notices of assessment are given under Section 5.05.090.
(Ord. 904 § 2 (part), 2010)