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corrected return, for such person from such knowledge and <br />information as the Director can obtain, and assess a tax on the basis <br />thereof, which tax, less any payments theretofore made on account <br />of the tax for the taxable period covered by such return shall be paid <br />within five (5) days of the receipt of written notice and demand for <br />such payment. Any such return or assessment made by the Director <br />shall be prima facie correct and valid, and such person shall have <br />the burden of establishing its incorrectness or invalidity in any action <br />or proceeding in respect thereto. <br /> <br /> B. If any portion of a tax imposed by this Chapter, including penalties <br />thereon, is not paid within thirty (30) days after it is required to be <br />paid, the City may institute such legal action as may be necessary to <br />recover the amount due plus interest, penalties, the costs and <br />disbursements of any action. <br /> <br /> C. Upon a showing of good cause, the Director may grant an operator <br />one thirty (30) day extension of time within which to file a return and <br />make payment of taxes as required by this Chapter provided that <br />interest during such period of extension shall be added to the taxes <br />due at the rate of ten percent (10%) per annum. <br /> <br />204.10 Penalties. If any tax imposed by this Chapter is not paid within <br />the time herein specified for the payment, or an extension thereof, there shall be <br />added thereto a specific penalty equal to ten percent (10%) of the amount <br />remaining unpaid. The amount of tax not timely paid, together with any penalty <br />provided by this section, shall bear interest at the rate of ten percent (10%) per <br />annum from the time such tax should have been paid until it is paid. Any interest <br />and penalty shall be added to the tax and be collected as part thereof. <br /> <br />204.11 Administration of Tax. The Director shall administer and <br />enforce the assessment and collection of taxes imposed by this Chapter. The <br />Director shall cause to be prepared blank forms for the returns and other <br />documents required by this Chapter and shall distribute the same throughout the <br />City and furnish them on application, but failure to receive or secure them shall <br />not relieve any person from any obligation required of him or her under this <br />Chapter. <br /> <br />204.12 Examination of Records. The Director and those persons <br />acting on behalf of the Director, authorized in writing by the Director, may <br />examine the books, papers and records of any operator in order to verify the <br />accuracy of any return made, or if no return was made, to ascertain the tax as <br />provided in this Chapter. Every such operator is directed and required to give to <br />the Director, or such other authorized agent or employee, the means, facilities <br />and opportunity for such examinations and investigations as are hereby