If any vendor neglects or refuses to make a return and pay the tax as required by §§ 114.15 et seq. and 114.40 et seq., the Lodgers’ Tax Ordinance, the City Manager shall make an estimate based upon an examination of the vendor’s books and records, or upon any information in its possession, or that may come into its possession, of the amount of the rent of the delinquent vendor for the period in respect to which he or she has failed to make a return, and upon the basis of the estimated amount shall commute and assess the tax payable by the delinquent vendor, adding to the sum thus arrived at a penalty equal to 10% thereof, but not less than $10. Promptly thereafter, the city shall give the delinquent vendor written notice of the estimated tax, penalty, and interest, which notice shall be served personally or by certified mail.
(1981 Code, § 26-97) (Ord. 597, passed 3-9-1971)
Statutory reference:
Authority for above section, see NMSA § 3-38-18A