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If any operator should fail to keep adequate records or refuse to collect said tax, or to make, within the time provided in this chapter, any report and remittance of said tax or any portion thereof required by this chapter, the Tax Administrator shall proceed in such manner as deemed best to obtain facts and information on which to base the estimate of the tax due. As soon as the Tax Administrator procures such facts and information as is able to be obtained, upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, the administrator shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the Tax Administrator shall give a notice of the amount so assessed by having it served personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at the last known place of address. Such operator may within ten (10) days after the serving or mailing of such notice make an appeal of such determination as provided in Section 4.24.090 of this chapter. If no appeal is filed, the Tax Administrator’s determination is final and the amount thereby is immediately due and payable. (Ord. 3089, amended, 10/01/2013; Ord. 2632, amended, 1991)

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