(A) If any operator required by this chapter to file a return shall fail to do so within the time prescribed, or shall make, willfully or otherwise, an incorrect, false or fraudulent return, the operator shall, upon written notice on demand, file the return or corrected return within five days of receipt of the written notice and shall, at the same time, pay any tax due on the basis thereof. If the persons shall fail to file the return or corrected return, the Director shall make a return or corrected return, for the person from the knowledge and information as the Director 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 upon within five days of the receipt of written notice and demand for the payment. Any return or assessment made by the Director shall be prima facie correct and valid, and the person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto.
(B) If any portion of a tax imposed by this chapter, including penalties thereon, is not paid within 30 days after it is required to be paid, the City Attorney may institute legal action as may be necessary to recover the amount due plus interest, penalties, the costs and disbursement of any action.
(C) Upon a showing of good cause, the Director may grant an operator one 30-day extension of time within which to file a return and make payment of taxes as required by this chapter; provided that, interest during the period of extension shall be added to the taxes due at the rate of 10% per annum.
(Prior Code, § 6.81) (Ord. 168, Third Series, effective 3-9-1995)