§ 4.16.130. Determination if no return made.

A.

Estimate of Gross Receipts—Computation of Tax Penalty. If any person fails to make a return, the Tax Administrator shall make an estimate of the amount of the gross receipts of the person, or, as the case may be, of the amount of the total rentals in the city that are subject to the tax. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information that is in the Tax Administrator's possession or may come into his or her possession. Upon the basis of this estimate, the Tax Administrator shall compute and determine the amount required to be paid to the City, adding to the sum computed a penalty equal to twenty-five (25) percent thereof. One or more determinations may be made for one or for more than one period.

B.

Manner of Computation—Offsets—Interest. 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.

C.

Interest on Amount Found Due. The amount of the determinations, 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 returned until the date of payment.

D.

Penalty for Fraud or Intent to Evade. If the failure of any person to file a return is due to fraud or an intent to evade this Chapter or 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 provided in Section 4.16.070.

E.

Giving Notice—Manner of Service. After making the determination, the Tax Administrator shall give to the person written notice of the estimate, determination, penalty and interest. The notice shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

(Prior code § 5-31.12)