§ 4-61. Deficiency determinations.

(a)

If the city treasurer is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the city by any person, such treasurer may compute and determine the amount required to be paid upon the basis of any information within such treasurer's possession or that may come into such treasurer's possession.

(b)

The city treasurer shall give to the licensee written notice of such treasurer's determination. The notice may be served personally or by mail; if by mail, such service shall be addressed to the licensee at licensee's address as it appears in the records of the city treasurer. Service by mail is complete when delivered by certified mail with return receipt signed by the licensee, any partner of the licensee, any officer of the licensee or manager of the licensee.

(c)

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 tenth 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 period shall last expire.

(Ord. No. 89-5, 3-9-89)