§ 26-53. Determination if no return made.

(a)

Estimate of gross receipts. If any operator fails to make a return, the county manager shall make an estimate of the amount of the gross receipts of the operator or, as the case may be, of the amount of the total rentals in the county which are subject to the tax. The estimate shall be made for the period or periods in respect to which the person failed to make the return and shall be based upon any information which is or may come into the possession of the county manager. Upon the basis of this estimate the county manager shall compute and determine the amount required to be paid the county, adding to the sum thus determined a penalty equal to 15 percent thereof. One or more determinations may be made of the amount due for one or for more than one monthly period.

(b)

Offsetting of overpayments. In making a determination the county manager may offset overpayments for a period, or periods, against unpaid tax found to be due for another period or periods, against penalties, and against interest on unpaid tax found to be due. The interest on such unpaid tax shall be computed in the manner set forth in section 4-114(b).

(c)

Interest on amount found due. The amount of the unpaid tax found to be due shall bear interest at the rate of three-fourths of one percent per month from and after the 20th day of the month following the monthly period for which the amount should have been returned until the date of payment of such tax, penalties and interest.

(d)

Notice of determination; service of. Promptly after making his determination, the county manager shall give to the operator written notice of his determination, which notice may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

(Code 1998, § 4-105(J); Ord. of 2-3-2000, § 4-105; Ord. of 5-17-2005(1), § 4-105; Ord. of 11-20-2007, § 4-115)