(A) Under any of the following circumstances, the Treasurer-Tax Collector may issue a notice of assessment of the amount of tax owed by a person under this article at any time:
(1) If the person has not filed a complete statement required under the provisions of this article;
(2) If the person has not paid the tax due under the provisions of this article; or
(3) If the person has not, after demand by the Treasurer-Tax Collector, filed a corrected statement, or furnished to the Treasurer-Tax Collector adequate substantiation of the information contained in a statement already filed, or paid any additional amount of tax due under the provisions of this article.
(B) The notice of assessment shall be served in accordance with § 5.03.195.
(C) The notice of assessment shall separately set forth the amount of any tax due. The amount due shall include the amount of any penalties or interest accrued on each amount through the date of the notice of assessment.
(D) If the amount of tax due is unknown, the Treasurer-Tax Collector may estimate the amount of tax due based on consideration of all information within their knowledge concerning the business and activities of the person assessed. For purposes of estimating the amount of tax due, there shall be a rebuttable presumption that the minimum amount of tax due is the same as the maximum amount of tax due during any quarter during the previous fiscal year.
(Measure C Initiative, adopted 2018)