The amount of any tax imposed under this Chapter may be determined and assessed at any time within a period of six (6) years after the tax became due and payable. The period shall begin on the date when a return is required to be filed. Where no tax return has been filed, or where a fraudulent return has been filed, then the period of limitation does not begin to run until discovery of the delinquency or fraud occurs. No proceeding for the collection of the tax shall be begun after the expiration of this period.
(Ord. No. 2003-05, passed 5-6-03)