6.04.165 Presumptive Tax for Failure to Register or File Returns.

City Code Section

(Added by Ordinance No. 188170, effective January 20, 2017.)

A.  The Director may impose a presumptive tax upon any Person failing or refusing to register as an Operator or file tax returns as required under this Chapter.

B.  In calculating the presumptive tax amount when imposed under this Section, the Division will determine:

1.  The number of rooms that the Operator controlled for each day that it was not registered; and

2.  The room rental rate, based upon the best available information, including comparable operations by a similarly situated Operator; or

3.  Use any other reasonable method available to the Division to impose a presumptive tax, including but not limited to tax returns filed by similarly situated Operators.

C.  Any presumptive tax issued under this section will include penalty and interest assessments based on when the registration or tax returns were originally due, following the rules established within this Chapter.

D.  Presumptive taxes are not intended to approximate actual taxes that may be due and nothing prohibits the Division from assessing excessive tax amounts due based on reasonable assumptions and calculation methods.