A. If any person fails to make a return, the Department shall make an estimate of the amount of the gross receipts of the person, or, as the case may be, of the amount of the total sales price of tangible personal property sold or purchased by the person, the storage, use or other consumption of which in this County is subject to the use tax. The estimate must be made for the period or periods in respect to which the person failed to make a return and must be based upon any information which is in the Department's possession or may come into its possession. Upon the basis of that estimate, the Department shall compute and determine the amount required to be paid to the County, adding to the sum thus arrived at a penalty equal to ten percent (10%) thereof. One or more determinations may be made for one or for more than one period.
B. When a business is discontinued, a determination may be made at any time thereafter within the periods specified in Section 3.04.780 of this Article as to liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability as otherwise specified in the Relief Tax Ordinance. (Ord. 106 §8(A), 1989)