§ 6-60. Deficiency determinations.  


Latest version.
  • (a)

    Recomputation of tax; authority to make basis of recomputation. If the business license division manager is not satisfied with the return of the tax or the amount of the tax to be paid to the county by any licensee, the manager 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. Deficiency determinations may be made of the amount due for one or more monthly periods.

    (b)

    Interest on deficiency. The amount of the deficiency determination under this section, exclusive of penalties, shall bear interest at the rate of one percent per month. Interest shall be assessed for each month or fraction thereof from the close of the monthly period in which the amount or any portion thereof should have been returned until the date of payment.

    (c)

    Offsetting of overpayments. In making a deficiency determination under this section, the business license division manager may offset overpayments, for a period or periods, against underpayments for another period or periods, against penalties and against the interest on underpayments. The interest on overpayments shall be computed in the manner set forth in section 6-61.

    (d)

    Penalty; negligence or disregard of rules and regulations. If any part of the deficiency for which a deficiency determination under this section has been made is due to negligence or disregard of rules and regulations, a penalty in the amount of ten percent per month shall be added to the amount of the deficiency.

    (e)

    Penalty 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 division or other authorized rules and regulations, a penalty of 25 percent of the deficiency shall be added thereto.

    (f)

    Time within which notice of deficiency determination to be mailed. Except in the case of fraud, intent to evade this division or authorized rules or regulations, or failure to make a return, every notice of a deficiency determination shall be mailed within three years after the 20th day of every month following the monthly period for which the amount is proposed to be determined, or within three years after the return is filed, whichever period should last expire.

    (g)

    Collection of unpaid fees, taxes or penalties. If any person shall fail or neglect to pay any license fee, tax or penalty as required by this division, such fee, tax or penalty is subject to collection in the manner as provided for the collection of taxes, regardless of the provisions of this section for penalties.

(Ord. of 4-25-91; Ord. of 5-11-93; Code 1977, § 3-4-59.5)