The following rules shall apply when an employer fails to file a return, fails to pay the occupational license taxes withheld when due, or pays less than the amount due:
(A) If the person (employer) liable for withholding the occupational license tax and filing a return fails to make a return, the Collector shall prepare an estimate of the amount of occupational license tax due based on the best information available to the Collector. The Collector may make investigations to assist in making the estimate. The Collector may consider the number of employees, the wages or compensation currently paid in the type of business, the volume of business done and customary commissions or bonuses paid to employees in the same type of business, and any other relevant matters. The Collector may estimate the compensation customary in the business or similar businesses. When the Collector estimates the occupational license taxes, the amount of interest and late charges provided by this chapter shall be added to the taxes due. The Collector shall notify the person (employer) of the amount due. Such notification shall contain a brief description of the method and estimated figures used in arriving at the estimated tax. Any person or employer may dispute the amount of the estimated tax by filing in thirty (30) days a return accompanied by payment of the entire balance due together with the interest and late charges due. Such return shall be processed like any late return, and shall establish the occupational license tax liability of the person (employer) in the place of the estimated amount prepared by the Collector. The Collector may; however, later determine that the amount shown in the return is insufficient so there is a deficiency, in the same manner as in the case of other returns.
(B) If the Collector determines, by examining available evidence, that the amount of occupational license taxes paid over by the employer is less than the amount required by this chapter, the Collector shall notify the employer of the deficiency. The Collector may use any of the methods authorized in subparagraph (A) to determine whether a deficiency exists and to determine the amount of such deficiency. The Collector shall thereupon notify the employer of the deficiency. Such notice shall be in writing and shall state not only the amount of the deficiency but also the methods and estimates used in arriving at the amount of deficiency. If the employer does not object within thirty (30) days of receiving such notice, the employer shall be deemed to have accepted the revised figures for the occupational license tax liability. If the employer does file written objection within the time specified, the employer shall pay the fees, together with the penalties and interest, under the protest and may thereupon pursue administrative and judicial remedies as provided by chapter and by the Law of the Commonwealth, seek a refund.
(C) If the Collector finds that any employer has overpaid, the Collector shall notify him of his overpayment and shall refund the amount of overpayment to him.
(D) When the Collector notifies any employer of any esteemed amount due, alleged overpayment, or refund, the Collector shall include in the notice clear instructions on how, when, and where the employer may protest or appeal the decision.
(E) If an employer or any person, firm, association, or corporation required by this chapter to pay an occupational license tax or to file a return for any year shall fail to file a return for any year, such failure shall constitute a continuing offense against the city and the Collector may process to estimate and collect the occupational license tax at any time. In all other cases, no increases shall be made in the employer's occupational license tax liabilities unless the first notice of such increase is received by the employer within three (3) years of the time the annual return was first due.
(Ord. 99-08, passed 6-14-99) Penalty, see § 116.99