§ 114-64. Deficiency or late payment determinations; offsetting of overpayments.

(a)

Recomputation of tax; authority to make; basis of recomputation. If the supervisor is not satisfied with the returns of the tax or the amount of the tax required to be paid to the county by any person, he may compute and determine the amount required to be paid upon the basis of any information within his possession or that may come into his possession. One or more than one deficiency determination may be made of the amount due for one or more than one period.

(b)

Interest on deficiency or late payment. The amount of the determination of the tax, exclusive of penalties, shall bear interest at the rate of one percent per month, or fraction thereof, from the first day after the close of the prior monthly period for which the amount of the tax or any portion thereof should have been returned, until the date of payment.

(c)

Offsetting of overpayments. In making a determination of tax due, the supervisor may offset overpayments for a period or periods against underpayments for another period or periods, against penalties and against the interest on underpayments. However, if it is determined by the supervisor that overpayments of the tax were made by the occupants to the operator, all overpayments of tax will be made to the business license office of the county without the operator's compensation for collection of the overpayment.

(d)

Penalty for delinquency of payment. When a return or remittance due under this article is delinquent, the operator shall not be allowed the applicable compensation for accounting for and remitting the tax, and he must remit the total amount due. Total amount due is the gross without deduction for the operator's compensation, plus interest, plus a specific penalty to be added to the tax of ten percent of the gross tax due per month from the first day after the close of each monthly period for which the tax is due until the date of payment.

(e)

Penalties for fraud or intent to evade. If any part of the deficiency for which a deficiency determination under this section is made is due to fraud or an intent to evade any provisions of this article or other authorized rules and regulations, a penalty of 25 percent of the deficiency shall be added thereto in addition to interest and penalties as required in subsections (b) and (d) hereof due to late payment.

(f)

Notice of determination, service of. The supervisor or his designated representative shall give to the operator written notice of his determination of tax due. The notice may be served personally or by mail; if by mail, the notice shall be addressed to the operator at his address as it appears in the records of the business license office. In case of service by mail of any notice required by this article, the service is complete at the time of deposit in the United States post office.

(g)

Time within which notice of deficiency determination to be mailed. Except in the case of fraud, intent to evade this article or authorized rules or regulations, or failure to make a return, every notice of a deficiency determination pursuant to this section shall be mailed within three years after the first day of the calendar month for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires later.

(Res. of 2-8-77, § 9; Ord. of 10-24-89, § III; Code 1977, § 3-15.1-9; Ord. of 7-10-01)