If the City Clerk believes that the tax imposed by this article has been insufficiently returned by a taxpayer, either because the taxpayer has failed to properly remit the tax, or has failed to return, or has made a return which is incomplete, deficient or otherwise erroneous, the City Clerk may proceed to investigate and determine or estimate the tax liability of the taxpayer and make an assessment therefor.
Assessments shall be served upon the taxpayer either personally or by certified mail, return receipt requested.
(Ord. 77-30. Passed 12-19-77.)