8.759 Deficiency Determinations; Fraud, Evasion, Operators Delay.
(1) Deficiency Determination. If the Chief Financial Officer determines that the returns are incorrect, he may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his possession or that may come into his possession. One or more deficiency determinations may be made of the amount due for one, or more than one period, and the amount so determined shall be due and payable immediately upon service of notice as herein provided after which the amount determined is delinquent. Penalties or deficiencies shall be applied as set forth in Section 16.808.
(a) In making a determination the Chief Financial Officer may offset overpayments, if any, which may have been previously made for a period or periods, against any underpayment for a subsequent period or periods, or against penalties, and interest, on the underpayments. The interest on underpayments shall be computed in the manner set forth in Section 16.808.
(b) The Chief Financial Officer shall give to the operators or occupant a written notice of his determination. The notice may be served personally or by mail; if by mail, the notice shall be addressed to the operators at his address as it appears in the records of the Chief Financial Officer. In the case of service by mail of any notice required by this ordinance the service is complete at the time of deposit in the United States Post Office.
(c) Except in the case of fraud, intent to evade this ordinance or authorized rules and regulations, every deficiency determination shall be made and notice thereof mailed within three years after the last day of the month following the close of the monthly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later.
(d) Any determination shall become due and payable immediately upon receipt of notice and shall become final ten days after the Chief Financial Officer has given notice thereof, provided, however, the operators may petition for redemption and refund if the petition is filed before the determination becomes final as herein provided.
(2) Fraud, Refusal to Collect, Evasion. If any operators shall fail or refuse to collect said tax or to make, within the time provided in this ordinance, any report and remittance of said tax or any portion thereof required by this ordinance, or makes a fraudulent return or otherwise wilfully attempts to evade this ordinance, the Chief Financial Officer shall proceed in such manner as he may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the Chief Financial Officer has determined the tax due that is imposed by this ordinance from an operators who has failed or refused to collect the same and to report and remit said tax, he shall proceed to determine and assess against such operators the tax, interest, and penalties, provided for by this ordinance. In case such determination is made, the Chief Financial Officer shall give a notice in the manner aforesaid of the amount so assessed. Such determination and notice shall be made and mailed within three years after discovery by the Chief Financial Officer of any fraud, intent to evade or failure or refusal to collect said tax, or failure to file return. Any determination shall become due and payable immediately upon receipt of notice and shall become final within ten days after the Chief Financial Officer has given notice thereof, provided, however, the operators may petition for redemption and refund if the petition is filed before the determination becomes final as herein provided.
(3) Operators Delay. If the Chief Financial Officer 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, he shall thereupon 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 operators shall immediately pay same determination to the Chief Financial Officer after service of notice thereof, provided, however, the operators may petition, after payment has been made, for redemption and refund of such determination, if the petition is filed within ten days from the date of service of notice by the Chief Financial Officer.