Where it shall appear to the Director that he/she has not been advised of the true
facts of a business for which a license is required, or if the tax collector is not
satisfied with a return or returns of the tax or the amount of any tax required to
be paid to the City by any person, or if it shall at any time appear to the tax collector
that by reason of error, misrepresentation, fraud, or for any other cause whatsoever
the license tax has not been properly determined for any license issued, or the tax
collector determines that a person other than the taxpayer is jointly and severally
liable for any third party tax, the tax collector may compute and determine the amount
required to be paid upon the basis of the facts contained in a return or returns,
or upon the basis of any information within the tax collector's possession or that
may come into the tax collector's possession upon investigation. Thereafter, the tax
collector shall give not less than twenty (20) days' written notice to the licensee
of his/her determination of the tax. The notice shall provide that in the event the
licensee disputes the tax it may show cause, either informally, or at the request
of either the licensee or the tax collector, show cause at a quasi-judicial proceeding
to be presided over by the Director which proceeding shall be recorded, and shall
permit the taking of evidence, the examination and cross-examination of witnesses,
and result in a written determination of the tax, including additional costs and,
interest, if any, by the Director. Notice of the Director's final determination shall
be provided to the licensee in accordance with the provisions of this chapter.
The amount of determination, exclusive of additional costs, shall bear interest at
the rate of one (1) percent per month, or fraction thereof, from the fifteenth (15th)
day after the quarterly period for which the amount or any portion thereof should
have been returned until the date of payment.
In making a determination, the tax collector may offset overpayments for a period
or periods together with interest on the overpayments against underpayments for another
period or periods, against additional costs and against the interest on the underpayments.
