§ 6-136. Failure to file return.

Latest version.

(a)

If a licensee fails to make a return, the city shall make an estimate of the amount of the tax due for the period for which a return was not filed. Such estimate may be based on any information available to the city. Written notice of the estimate shall be given to the licensee in the manner specified by section 6-135.

(b)

If the failure to file a return is due to fraud or an intent to evade this article, a penalty of 25 percent of the amount required to be paid by the licensee shall be added to the estimate of the amount due in addition to any other penalties which may be imposed.

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

                    
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