§ 6-135. Deficiency assessment.

(a)

If the city has cause to believe that a return or the amount of tax paid to the city by a licensee is not proper, the city may compute and determine the amount due on the basis of any information available. One or more deficiency determinations may be made of the amount due for any month.

(b)

The amount of a deficiency determination shall bear interest at the rate of one percent per month, or fraction thereof, from the due date of the taxes until paid, in addition to any other penalties which may be imposed.

(c)

The city shall give notice of a deficiency determination to the licensee. The notice may be served personally or by mail. Service by mail shall be addressed to the named licensee at the licensed premises, shall be made by certified mail, and is complete when delivered with a receipt signed by the addressee or by the receipt of mailing from the United States Postal Service.

(d)

Except in the case of fraud, intent to evade this article, or failure to make a return, every notice of a deficiency determination shall be mailed within three years after the 20 ^th day of the month following the month for which the amount is proposed to be determined or within three years after the return is filed, whichever is later.

( Ord. No. 04-2014, § 1(Exh. A), 5-28-14 )