(A) If any operator required by this program to file a return shall fail to do so within the time prescribed, or shall make, willfully or otherwise, an incorrect, false, or fraudulent return, the operator shall, upon written notice and demand, file the return, or corrected return, within five days of receipt of the written notice, and shall, at the same time, pay any tax due on the basis thereof. If such person shall fail to file the return, or corrected return, the City Manager shall make a return, or corrected return, for such person from the knowledge, and information, as the Economic Authority Director can obtain, and assess a tax on the basis thereof, which tax (less any payments theretofore made on account of the tax for the taxable period covered by such return) shall be paid within five days of the receipt of written notice, and demand for the payment.
(B) Any such return, or assessment, made by the City Manager shall be prima facie correct and valid, and such person shall have the burden of establishing its correctness, or invalidity, in any action, or proceeding, with respect thereto.
(C) If any portion of a tax imposed by this program, including penalties thereon, is not paid within 30 days after it is required to be paid, the city may institute such legal action as may be necessary to recover the amount due, plus interest, penalties, and the costs, and disbursements, of any action.
(D) Upon a showing of good cause, the City Manager may grant an operator one 30-day extension of time within which to file a return, and make payment of taxes as required by this subchapter; provided, that interest during the period of extension shall be added to the taxes due at the rate of 10% per annum.
(Prior Code, § 14.02)