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%••'+ atisas tea—.. <br /> a <br /> 1 <br /> the return. If such claim is allowed in whole or in part, <br /> the Director shall credit the amount of the allowance <br /> against any taxes due under this Chapter from the claimant <br /> and the balance of said allowance, if any, shall be paid by <br /> the Director to the claimant. <br /> 312.09: FAILURE TO FILE A RETURN. <br /> A. If any operator required by this Chapter to file a <br /> return shall fail to do so within the time prescribed, <br /> or shall make, willfully or otherwise, an incorrect, <br /> false, or fraudulent return, the operator shall, upon <br /> written notice and demand} file such return or <br /> corrected return within five (5) days of receipt of <br /> such written notice and shall at the sane time pay <br /> any tax due on the basis thereof. If such person <br /> shall fail to file such return or corrected return, the <br /> Director shall male a return or corrected return* for <br /> such person from such knowledge ledge and information <br /> as the Director can obtain, and assess a tax on the <br /> basis thereof, which tax, less any payments <br /> theretofore made on account of the tax for the <br /> taxable period covered by such return shall be paid <br /> within five (5) days of the receipt of written notice <br /> and demand for such payment. Any such return or <br /> assessment made by the Director shall be prima <br /> facie correct and valid, and such person shall have <br /> the burden of establishing its incorrectness or <br /> invalidity in any action or proceeding in respect <br /> thereto. <br /> B. If any portion of a tax imposed by this Chapter, <br /> including penalties thereon, is not paid within thirty <br /> (30) days after it is required to be paid, the City <br /> may institute such legal action as may be necessary <br /> to recover the amount due plus interest, penalties, <br /> the costs and disbursements of any action. <br /> C. Upon a showing of good cause, the Director may <br /> grant an operator one thirty (3o) day extension of <br /> time within which to file a return and make <br /> payment of taxes as required by this Chapter <br /> provided that interest during such period of <br /> extension shall be added to the taxes due at the rate <br /> of ten percent (10%) per annum. <br /> 7 <br /> 312.10. PENALTEES: If any tax imposed by this Chapter is not <br /> paid within the time herein specified for the payment, or an <br />