§ 10-379. Deficiency determination.

(a)

If the city clerk is not satisfied with the return or returns of the excise tax provided for herein, or the amount of the tax required to be paid to the city by any rental motor vehicle concern, 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 (1) or more deficiency determinations may be made of the amount due for one (1) or more monthly periods.

(b)

The amount of the determination made by the city clerk shall bear interest at the rate of one (1) percent per month, or fraction thereof, from the due date of the taxes found to be due by him.

(c)

The city clerk or his designated representative shall give to the rental motor vehicle concern a written notice of any such determination. The notice may be served personally or by mail and if by mail, the service shall be addressed to the operator or the owner of the rental motor vehicle concern at the address as the same appears in the records of the city clerk, as provided to him by each rental motor vehicle concern. Service by mail is complete when delivered by certified mail with a receipt signed by an addressee or agent of the addressee.

(d)

Except in cases or failure to make a return, every notice of deficiency determination shall be mailed within three (3) years after the twentieth day of the calendar month following the monthly period in which the amount proposed to be determined, or within three (3) years after the return is filed, whichever period shall expire last.

(Ord. No. 21-96, § 1, 5-23-96)