(A) If the Collector of Revenue determines that a person has not paid the full amount of tax due under this subchapter, either for the current license year or for a prior license year, the Collector of Revenue shall give the person written notice of the deficiency, in accordance with § 110.050. The notice of deficiency shall specify the total amount of tax due; the section of this subchapter upon which the tax is based; the amount of tax paid, the interest due; the balance owed; the manner and time period in which the person may respond to the notice of the deficiency; and the consequences of failing to respond as specified.
(B) The person may, within ten days after the day on which notice is served, request a conference in writing. The request shall specify the person's objections to the notice of deficiency.
(C) If the taxpayer fails to request a conference under division (B) of this section, the deficiency becomes final and the Collector of Revenue shall proceed to collect the deficiency.
(1995 Code, § 14-51) (Ord. passed 5-30-1995)