(A) Re-computation of tax; authority to make; basis of re-computation. If the City Clerk is not satisfied with the return and returns of the tax or the amounts of the tax required to be paid to the city by any person, he or she may compute and determine the amount required to be paid upon the basis of any information within his possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for one or more monthly periods.
(B) Penalty and interest for failure to pay tax. A specific penalty of 1% is imposed upon the amount of any determination. Additionally, the amount of any determination shall bear interest at the rate of 1% per month, or fraction thereof, from the due date of taxes until the date of payment.
(C) Notice of determination; service of. The City Clerk shall give to the licensee written notice of his or her determination. The notice may be served personally or by mail; if by mail such service shall be addressed to the licensee at his or her business address as it appears in the records of the city. Service by mail is complete when it is delivered by certified mail with a receipt signed by addressee.
(D) Time within which notice of deficiency determination to be mailed. Except in case of failure to make a return, every notice of a deficiency determination shall be mailed within three years after the thirtieth day of the calendar month following the monthly period for which the amount is proposed to be determined or within three years after the return is filed, whichever shall last expire.
(Ord. 08-O-1926, passed 7-2-2008)