§ 10-48. Deficiency determinations.

(a)

Recomputation of tax; authority to make basis of recomputation. If the city clerk is not satisfied with the return filed by any person pursuant to this article, he may compute and determine the amount required to be paid upon the basis of any information available to him. One (1) or more deficiency determinations may be made of the amount due for one (1) or more monthly periods.

(b)

Interest on deficiency. The amount of any deficiency determination shall bear interest at the rate of three-fourths of one (1) percent per month or fraction thereof from the due date of the taxes.

(c)

Service of notice of determination. The city clerk or his designated representative shall give to the operator written notice of any deficiency determination. The notice may be served personally or by, certified mail; if by certified mail such service shall be addressed to the operator at his address as it appears in the records of the city clerk. Service by certified mail is complete upon the signing by the addressee of the return receipt acknowledging delivery. Except in the case of failure to make a return, every notice of a deficiency determination shall be mailed within three (3) years after the twentieth day of the calendar month following the monthly period for which the amount is proposed to be determined, or within three (3) years after the return is filed, whichever is later.

(Code 1976, § 5-2013(h))