§ 3.24.440. Determination of tax

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If any person subject to the tax imposed by this chapter fails to pay the tax, the administrator shall proceed in such a manner as he/she may deem best to obtain facts and information which to base his/her estimate of the tax due.

As soon as the administrator shall procure such facts and information as he/she is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by a person who has failed or refused to make such report and remittance, he/she shall proceed to determine and assess against such person the tax, interest and penalties provided for by the chapter.

(Ord. No. 333)

                    
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