(a) If the Tax Collector determines that a taxpayer has failed to make a return or has failed to pay or has underpaid a tax, that an operator has failed to collect and remit all of a third-party tax, or that a person other than the taxpayer is jointly and severally liable for any unpaid or underpaid tax, including third-party taxes, the Tax Collector may compute and determine any tax deficiency based upon an estimate of the tax liability, upon the return or returns, or upon any other information within the Tax Collector’s possession or that may come into the Tax Collector’s possession. One or more deficiency determinations of the amount due may be made for one or for more than one period. Any such determination shall be prima facie evidence of the person’s liability in any subsequent administrative or judicial proceeding.
(b) In making a determination, the Tax Collector may offset overpayments for a period or periods together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. The interest on underpayments and overpayments shall be computed under Section 6.17-1.1 for underpayments and Section 6.15-2 for overpayments.
(c) This Section 6.11-1.1 shall apply as follows:
(1) to all returns and payments for tax periods ending and taxable events occurring on or after January 1, 2021, except as provided in subsections (c)(2) and (c)(3) of this Section 6.11-1.1;
(2) to all returns and payments for registration years ending on or after July 1, 2021 with respect to the registration fee imposed under Section 855 of Article 12; and
(3) to all returns and payments for fiscal years ending on or after July 1, 2021 with respect to fees, assessments, and other charges subject to this Article 6 that are imposed on a fiscal year basis.
(Added by Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)