A. The city clerk may order an audit of any taxpayer under this chapter for the purpose of ascertaining the correctness or completeness of any return or prepayment.
B. If any error or omission is discovered in such audits or in any other way, the city clerk may compute and determine the amount of tax due upon the basis of facts obtained from such information within its possession and assert a deficiency. One or more deficiency determinations may be made for the amount due for one or for more than one period. In making such a determination, the city clerk may offset overpayments against amounts due. Further, said determinations shall be made for the period or periods in respect to which the person fails to make a return and shall be based upon any information which is in the city clerk's possession.
C. The city clerk shall give written notice of its determination and the amount of its deficiency, including interest, at the rate of eight percent (8%) per annum from the date due, to the person from whom such deficiency amount is due. Such notice may be given personally or mailed to the person at the address furnished to the city clerk. (Ord. 56D-5, 9-15-2015; amd. Ord. 56D-6, 8-31-2020)