If the tax collector determines that a person has not paid the full amount of tax due under this chapter, either for the current license year or for a prior license year, the tax collector may contact the person in attempt to correct the deficiency. If unsuccessful, written notice may be given in accordance with § 111.46. The notice of deficiency shall specify the total amount of tax due; the section of this chapter upon which the tax is based; the amount of tax paid; any interest due; the balance owed; the manner and time period in which the person may respond to the notice of the deficiency; and the consequences of failing to respond as specified.
(Ord. O-2012-51, eff. 4-12-2012)