A. Deficiency Determination. The Tax Administrator may review tax returns and adjust the amount due based on the information in the return, on information obtained during a review or audit of records, or on the basis of other evidence. In the event of a deficiency, the Tax Administrator shall provide notice of the deficiency to the operator, who shall remit deficiencies within 10 business days of the deficiency notice. Notice may be by electronic mail if an operator’s email address is on file or personal delivery or certified or registered mail.

B. Fraud, Refusal to Collect, Evasion. If any operator fails to collect, report or remit the room tax as required, submits a fraudulent return, or otherwise violates or attempts to violate this chapter, the Tax Administrator shall estimate the tax due, and calculate the amount owing from the operator for tax remittance, interest and penalties and provide notice to the operator of the assessment. The determination and notice shall be made and mailed within three years of the discovery by the Tax Administrator of the violation. The determination is due and payable upon receipt of notice and shall become final 10 business days after the date notice was delivered if no petition for redetermination is filed. Notice will be mailed electronically if a valid email address is on file and by first class mail. If the notice is only mailed first class, then the postmark shall be considered the date of delivery. [Ord. NS-2410, 2021; Ord. NS-2323, 2019; Ord. NS-2163, 2011]