If the Finance Director believes that the tax imposed by this subchapter is insufficiently returned by a taxpayer, either because the taxpayer had failed to properly remit the tax or has failed to make a return, or has made a return which is incomplete, deficient or otherwise erroneous, the Finance Director may proceed to investigate and determine or estimate the tax liability of the taxpayer and make an assessment therefor.
(Ord. passed 11-12-2019)