(A) Estimate of gross receipts. If any lodging provider fails to make a return, the Finance Director shall make an estimate of the amount of the gross receipts of the lodging provider, or as the case may be, of the amount of total rentals in the city which are subject to the tax. The estimate shall be made for the period or periods in respect to which the lodging provider failed to make the return, and shall be based upon the returns from the preceding calendar year. This estimate shall be considered “prima facie” correct. Written notice shall be given in the manner prescribed in § 37.041(C), and the lodging provider shall enjoy the same rights of protest as prescribed in § 37.041(E).
(B) Penalty shall be assessed upon the amount of any determination, as provided by § 37.040.
(Ord. 2008-17, passed 8-5-08)