§ 68-128. Failure to make return and/or pay tax.

Latest version.

In the event any innkeeper fails to make a return and pay the tax as provided by this article or makes a grossly incorrect return or a return that is false or fraudulent, the city shall make an estimate for the taxable period of taxable charges of the innkeeper. Based upon the city's estimate, the city shall assess and collect the taxes, interest and penalties, as accrued, on the basis of the assessments.

(Ord. No. 19-2006, § 1, 10-9-06)

State law reference

Similar provisions, O.C.G.A. § 48-13-53.3.

                    
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