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(A) If any operator fails to file a required return within the time prescribed, or shall, willfully or otherwise, file an incorrect, false or fraudulent return, the operator shall within five days of the receipt of written notice thereof file the required return, or a corrected return, and shall submit therewith any tax due.
(B) If an operator fails to file the required return, or the corrected return, the city may prepare such return, based upon such knowledge and information that is available, and forward same to the operator, with a demand for the tax due. Unless objected to in writing within said five-day period, the return prepared by the city shall be deemed valid and correct, and the operator shall have the burden of establishing that it is incorrect in any action or proceeding for the collection of same.
(Ord. 428, passed 8-17-17)