§ 4.16.120. Deficiency determinations.

A.

Recomputation of Tax—Authority to Make—Basis of Recomputation. If the Tax Administrator is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the city by a given person, he or she may compute and determine the amount required to be paid based upon the facts contained in the return or returns or upon any information within the Tax Administrator's possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for one or more periods.

B.

Interest on Deficiency. The amount of the determination, inclusive of penalties, shall bear interest at the rate of one percent per month, or fraction thereof, from the twenty-first day of the month following the close of the monthly period for which the amount or any portion thereof should have been paid until the date of payment.

C.

Offsetting of Overpayments. In making a determination, the Tax Administrator may offset overpayments for a period or periods against underpayments for another period or periods, against penalties and interest on the underpayments. The interest on underpayments shall be computed in the manner as set forth in Sections 4.16.070 and 4.16.160.

D.

Penalty—Negligence or Disregard of Rules and Regulations. If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this Chapter or authorized rules or regulations, a penalty of twenty-five (25) percent of the amount required to be paid by the person, inclusive of interest shall be added thereto in addition to the twenty-five (25) percent penalty as provided in Section 4.16.070.

E.

Penalty for Fraud or Intent to Evade. If any part of this deficiency for which a deficiency determination is made is due to fraud or an intent to evade this Chapter or authorized rules and regulations, a penalty of fifty (50) percent of the amount required to be paid by the person, inclusive of interest shall be added thereto in addition to the twenty-five (25) percent penalty as provided in Section 4.16.070.

F.

Notice of Tax Administrator's Determination—Service of. The Tax Administrator shall give to the operator written notice of the determination. The notice may be served personally or by mail; if by mail, notice shall be addressed to the operator or occupant at his or her address as it appears in the records of the Tax Administrator. In case of service by mail or any notice required by this Chapter, the service is complete at the time of deposit in the United States Post Office.

G.

Time Within Which Notice of Deficiency Determination Is To Be Mailed. Except in the case of fraud, intent to evade this Chapter or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be mailed within three years after the twentieth day of the calendar month following the monthly period for which the proposed amount is determined or within three years after the return is filed, whichever period expires the later.

(Prior code § 5-31.11)