O-2011-3385 adopting the revised hotel tax ordinance

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Sec. 66-127. - Deficiency determinations. (a) Recomputation of tax, authority to make, basis of recomputation. If the finance director 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 lodging provider, 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) Penalty. Penalty shall be assessed upon the amount of any determination, as provided by Section 66-126 of this article. (c) Notice of determination, service of. The finance director shall give to the lodging provider written notice of his determination. The notice may be served personally or by mail if by mail, such service shall be addressed to the lodging provider at his address as it appears in the records of the city. Service by mail is complete when delivered by certified mail with a receipt signed by the addressee, or when made by statutory overnight delivery. (d) Time within which notice of deficiency determination to be mailed. Except in cases of failure to make a return or of fraud, every notice of deficiency determination shall be mailed within four (4) years after the last day of the calendar month following the monthly period for which the amount is proposed to be determined, or within four (4) years after the return is filed, whichever period should last expire. (e) Appeal or protest of deficiency determination. Within ten (10) days of being served a notice of deficiency determination, the lodging provider may contest such in writing addressed to the finance director. The lodging provider shall include such documents as he believes may present grounds for abatement of the determination. The finance director shall give written notice of his decision to the lodging provider in the same manner as provided in Section 7(c). The decision of the finance director shall be deemed final unless an appeal is made in writing to the governing authority within ten (10) days of the lodging provider having been served with the finance director's decision. The governing authority shall approve or disapprove the appeal, and notify the appellant of its decision. Sec. 66-128. Determination if no return made. (a) Estimate of gross receipts. If any lodging provider fails to make a return, the finance director shall make an estimate of the amount of the gross receipts of the lodging provider, or as the case may be, of the amount of total rentals in the city which are subject to the tax. The estimate shall be made for the period or periods in respect to which the lodging provider failed to make the return, and shall be based upon the returns filed for the State Hotel Occupancy Tax for such periods or, in their absence, from returns made to