(a) Fees shall be calculated based on sales in the previous calendar year as reported annually to the County Assessor by April 1. If an operator fails to report its sales to the County Assessor by April 1, the County may make a reasonable estimate of the sales of that company, which estimate shall be binding for the purposes of this Ordinance, unless it is later demonstrated that sales were underreported. In such case, fees shall be recalculated and the under-reported amount due and payable immediately with penalties of ten (10%) percent.
(b) The County shall audit the tonnage claims and revenue deposits no less frequently than biennially, to verify that the amount of revenue correctly reflects actual tonnages sold, and to verify deposits into appropriate funds, as described herein. (§ 1, Ord. 1196, eff. January 1, 1997; as amended by § 2, Ord. 1357, eff. April 26, 2007,§ 2, Ord. 1445, eff. August 14, 2014, and Ord. 1518, eff. February 13, 2020)