(A) Recomputation of tax; authority to make; basis of recomputation. If the Finance Director is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the city by any lodging provider, he or she may compute and determine the amount required to be paid upon the basis of any information within his or her 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. Penalty shall be assessed upon the amount of any determination, as provided by § 37.040.
(C) Notice of determination; service of. The Finance Director shall give to the lodging provider 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 lodging provider at their address as it appears in the records of the city. Service by mail is complete when delivered by certified mail with a receipt signed by the addressee, or when made by statutory overnight delivery.
(D) Time within which notice of deficiency determination to be mailed. Except in cases of failure to make a return or of fraud, every notice of deficiency determination shall be mailed within four years after the twentieth day of the calendar month following the monthly period for which the amount is proposed to be determined, or within four years after the return is filed, whichever period should last expire.
(E) Appeal or protest of deficiency determination. Within ten days of being served a notice of deficiency determination, the lodging provider may contest such in writing addressed to the Finance Director. The lodging provider shall include such documents as they believe may present grounds for abatement of the determination. The Finance Director shall give written notice of his or her decision to the lodging provider in the same manner as provided in division (C) of this section. The decision of the Finance Director shall be deemed final unless an appeal is made in writing to the governing authority with ten days of the lodging provider having been served with the Finance Director’s decision. The governing authority shall approve or disapprove the appeal, and notify the appellant of its decision.
(Ord. 2008-17, passed 8-5-08)