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If any taxpayer fails, neglects or refuses to apply for a license, or make his return, or pay the tax in full as required in this chapter, the city clerk-treasurer is authorized to determine the amount of the tax payable, and by mail to notify such taxpayer of the amount so determined. The amount so affixed shall thereupon be the tax and be immediately due and payable. Failure to comply with the provisions of this chapter will subject the taxpayer to provisions contained in the delinquent penalty sections of the chapter. (Ord. 810, § 2, 1983.)