(A) A distributor may file an amended return, with supporting documentation, and the City may accept the amended return, but only in the following circumstances:
(1) The amended return is filed within one year of the original due date for the return;
(2) The distributor provides a written justification for requesting approval of the amended return; and
(3) The distributor agrees to submit to an audit upon request of the City.
(B) The City shall notify the distributor in writing (by email or otherwise) whether the City accepts or rejects an amended return, including the reasons for any rejection.
(C) The City may adjust a return for a distributor if, after investigation, the City determines the figure included in the original returns are incorrect, and the City adjusts the return within two years of the original due date for the return.
(D) A distributor may file a supplemental tobacco products tax return, with supporting documentation, and the City may accept the supplemental return, but only in the following circumstances:
(1) The distributor provides a written justification for requesting approval of the supplemental return;
(2) The distributor agrees to submit to an audit upon request of the City.
(Ord. 2021-02, passed 3-30-21)