(A) Estimate of gross receipts. If any person fails to make a return, th City Clerk shall make an estimate of the amount of the gross receipts of the licensee from the sale of liquor by the drink, or as the case may be, of the amount of total such receipts in the city which are subject to the tax. The estimate shall be made for the period or periods in respect to which the person failed to make the return and shall be based upon any information which is or may come into the possession of the City Clerk. Written notice shall be given in the manner prescribed in § 36.199(C) of this chapter.
(B) Penalty and interest for failure to pay tax. Penalty and interest shall be applied to the estimated taxed due in the manner prescribed in § 36.199(B) of this chapter.
(Ord. 08-O-1926, passed 7-2-2008)