23.110 Payment of Tax.

(1) With Return. The room tax due for any month shall be filed with the tax return for that month.

(2) Audit. The Finance Director, may, by office audit, determine the tax required to be paid to the City or the refund due any person under this chapter. This determination may be made upon the basis of the facts contained in the return being audited or on the basis of any other information within the Finance Director’s possession. One or more such office audit determination may be made of the amount due for any monthly period or periods.

The Finance Director may, by field audit, determine the tax required to be paid to the City or the refund due to any person under this chapter. The determination may be made upon the basis of the facts contained in the return being audited or upon any other information within the Finance Director’s possession, the records, memoranda and property of that person or of another person. Nothing herein shall permit the Finance Director from making a determination of tax at any time.

(3) Failure to File Return. If any person required to file a return fails to file a monthly return, the Finance Director shall make an estimate of the tax due for such month. Such estimate shall be based on any information available to the Finance Director. On the basis of this estimate, the Finance Director shall compute and determine the amount to be paid to the City and shall add to such sum the penalty in the amount of 10 percent thereof.

(4) Unpaid Taxes. All unpaid taxes under this chapter shall bear interest at the rate of one percent per month from the due date of the return until the first day of the month following the month in which the tax is paid or deposited with the Finance Director. Any extension of time within which to file a return shall not operate to extend the due date of the return for purposes of the interest computation hereunder.

[Prior code § 23.11]