POL Government Elected Officials Auditor Mary Hull Caballero Charter, Code & Policies City Code & Charter Online Code & Charter Title 6 Special Taxes Chapter 6.04 Transient Lodgings Tax
6.04.090 Deficiency Determination; Fraud, Evasion, Operator Delay.

(Replaced by Ordinance No. 184772, effective August 26, 2011.)


A.  Deficiency determinations.  If the Bureau determines that a return is incorrect, that required reports or returns have not been filed, or that an operator has otherwise failed to comply with the terms of the Code, it may compute and determine or estimate the amount required to be paid based on the facts contained in the return or returns or any other information reasonably within its possession. Once a deficiency determination is made, the amount is due and payable ten days after service of a deficiency notice from the Bureau.  The Bureau may also determine and assess penalties and interest as set forth in Section 6.04.080.


1.  In making a determination, the Bureau may offset overpayments, if any, which may have been previously made for a period or periods against any deficiency for a subsequent period or periods, or against penalties and interest on the deficiency. 


2.  The Bureau shall give to the operator or transient (in the case of a refund request) a written notice of its determination.  The notice may be served personally or by mail.  If by mail, the notice shall be addressed to the operator at his/her address as it appears on the records of the Bureau or as the Bureau can best determine if the operator has not provided that information to the Bureau.  In case of service by mail or any notice required by this Chapter, the service is complete at the time of deposit with the United States Post Office.


3.  Any deficiency is due and payable 10 days after the Bureau serves its written notice.  The operator or transient (in the case of a refund request) may petition for a redetermination if the petition is filed within 10 days of service as provided in Section 6.04.100. Nothing prohibits the Bureau from extending the time for petition beyond 10 days at its discretion.


4.  Except as provided herein, every deficiency determination shall be made and notice mailed within 3 years after a return was originally filed or subsequently amended, whichever period expires later.    In the case of the filing of a false or fraudulent return with the intent to evade this Chapter, a failure to file a required return, or willful refusal to collect and remit the tax, a deficiency determination may be made, or a proceeding for the collection of such deficiency may be commenced, at any time. 


B.  Operator delay.  If the Bureau believes that the collection of any tax or any amount of tax required to be collected and paid to the City will be jeopardized by delay, or if any determination will be jeopardized by delay, the Bureau may make a determination of the tax or amount of tax required to be collected, noting the fact upon the determination.  The amount so determined as herein provided shall be immediately due and payable, and the operator shall immediately pay such determination to the Bureau after service of notice thereof; provided, however, the operator may petition, after payment has been made, for a redetermination of the Bureau’s assessment, if the petition is filed within 10 days from the date of the written notice from the Bureau.