A. The City Clerk may demand any relevant information be delivered within ten (10) days of demand, or may order an audit of any taxpayer under this chapter for the purpose of ascertaining the correctness or completeness of any return or payment.
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 assess a deficiency. One (1) or more deficiency determinations may be made for the amount due for one (1) or more than one (1) period. In making such a determination, the City Clerk may offset any overpayment against amounts due. Further, said determination 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 the deficiency together with the costs of any required examinations, investigations and/or audits, including interest (in the amount provided by law), from the date due, to the person from whom such deficiency amount is due. Service of such notice may be given personally or mailed to the person at the address furnished to the City Clerk in the permit application. Interest upon any deficiency (in the amount provided by law), together with all costs of determination and collection of such deficiency, shall become due and payable upon notice and demand from the City Clerk and shall be collected as part of the tax from the date prescribed for payment of the tax. (Ord. 484, 7-7-2016, eff. 10-1-2017)