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(A) If the taxpayer liable for collecting the restaurant tax and filing a return fails to make a return, the City Tax Administrator shall prepare an estimate of the amount of restaurant taxes due based on the best information available to them. The City Tax Administrator may make investigations to assist in making the estimate. He or she may consider the volume of business done in the same type of business, and any other relevant maters. When the City Tax Administrator estimates the restaurant taxes, the amount of interest and late charges provided by this subchapter shall be added to the taxes due. He or she shall notify the taxpayer of the amount due. Such notification shall be in writing and shall contain a brief description of the method and estimated figures used in arriving at the estimated tax. Any taxpayer may dispute the amount of the estimated tax by filing within thirty (30) days of notification of the estimated taxes 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 restaurant tax liability of the taxpayer in place of the estimated amount prepared by the City Tax Administrator. However, the City Tax Administrator may 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 City Tax Administrator determines, by examining available evidence, that the amount of restaurant taxes paid over by the taxpayer is less than the amount required by this subchapter, he or she shall notify the taxpayer of the deficiency. The City Tax Administrator may use any of the methods authorized in division (A) of the section to determine whether a deficiency exists and to determine the amount of such deficiency. He or she shall thereupon notify the taxpayer 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 the deficiency. If the taxpayer does not object in writing within thirty (30) days of the date of receiving such notice, the taxpayer shall be deemed to have accepted the revised figures for the restaurant tax liability. If the taxpayer does file written objection within the time specified, the taxpayer shall pay the fees, together with penalties and interest, under protest and may thereupon pursue administrative and judicial remedies as provided by this chapter and by state law to seek a refund.
(C) If the City Tax Administrator finds that any taxpayer has overpaid, he or she shall notify them of overpayment and shall refund the amount of the overpayment to them.
(D) When the City Tax Administrator notifies any taxpayer of any estimated amount due, alleged overpayment, or refund, he or she shall include in the notice clear instructions on how, when, and where the taxpayer may protect or appeal the decision.
(E) If any taxpayer or any person, firm, association, or corporation required by this ordinance to pay a restaurant tax or to file a return shall fail to file any return for any month, such failure to file shall constitute a continuing offense against the city and the City Tax Administrator may proceed to estimate and collect the restaurant taxes at any time. In all other cases, no increases shall be made in the taxpayer's restaurant tax liability unless the first notice of such increase is received by the taxpayer within three (3) years of the time the return was first due.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2016- 024, passed 12-22-16)