(A) If any operator required by this chapter to file a return shall fail to do so within the time prescribed, or shall make, willfully or otherwise, an incorrect, false, or fraudulent return, the operator shall, upon written notice and demand, immediately file the return or corrected return. The city shall assess a tax on the basis thereof, which tax (less any payments previously made on account of the tax for the taxable period covered by return) shall be immediately paid upon written notice and demand.
(B) If any portion of a tax imposed by this chapter, including penalties thereon, is not paid within 30 days after it is required to be paid, the city shall direct the institution of legal action as may be necessary to recover the amount due.
(Ord. 209, passed 4-6-1993)