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6.04.090 Deficiency Determination; Fraud, Evasion, Operator Delay.

(Replaced by Ordinance No. 184772; amended by Ordinance No. 187339, effective October 16, 2015.)

A.  Deficiency determinations.  If the Division determines that a return is incorrect, that required reports or returns have not been filed, or that an operator has otherwise failed to comply with the terms of the Code, it may compute and determine or estimate the amount required to be paid based on the facts contained in the return or returns or any other information reasonably within its possession. Once a deficiency determination is made, the amount is due and payable ten days after service of a deficiency notice from the Division.  The Division may also determine and assess penalties and interest as set forth in Section 6.04.080.

1.  In making a determination, the Division may offset overpayments, if any, which may have been previously made for a period or periods against any deficiency for a subsequent period or periods, or against penalties and interest on the deficiency. 

2.  The Division shall give to the operator or transient (in the case of a refund request) a written notice of its determination.  The notice may be served personally or by mail.  If by mail, the notice shall be addressed to the operator at his/her address as it appears on the records of the Division or as the Division can best determine if the operator has not provided that information to the Division.  In case of service by mail or any notice required by this Chapter, the service is complete at the time of deposit with the United States Post Office.

3.  Any deficiency is due and payable 10 days after the Division serves its written notice.  The operator or transient (in the case of a refund request) may petition for a redetermination if the petition is filed within 10 days of service as provided in Section 6.04.100. Nothing prohibits the Division from extending the time for petition beyond 10 days at its discretion.

4.  Except as provided herein, every deficiency determination shall be made and notice mailed within 3 years after a return was originally filed or subsequently amended, whichever period expires later.  In the case of the filing of a false or fraudulent return with the intent to evade this Chapter, a failure to file a required return, or willful refusal to collect and remit the tax, a deficiency determination may be made, or a proceeding for the collection of such deficiency may be commenced, at any time.

B.  Operator delay.  If the Division believes that the collection of any tax or any amount of tax required to be collected and paid to the City will be jeopardized by delay, or if any determination will be jeopardized by delay, the Division may make a determination of the tax or amount of tax required to be collected, noting the fact upon the determination.  The amount so determined as herein provided shall be immediately due and payable, and the operator shall immediately pay such determination to the Division after service of notice thereof; provided, however, the operator may petition, after payment has been made, for a redetermination of the Division’s assessment, if the petition is filed within 10 days from the date of the written notice from the Division.