§ 15-34. Deficiency determinations.

(a)

Recomputation of tax, authority to make; basis of recomputation. If the City Clerk is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the City by any lodging provider, he or she may compute and determine the amount required to be paid upon the basis of any information in his or her possession or which may come into his or her possession. One or more deficiency determinations may be made of the amount due for one or more monthly periods.

(b)

Penalty and interest for failure to pay tax. Penalty and interest shall be assessed upon the amount of the unpaid tax found to be due, as provided in section 15-31(b) from and after the 20th day of the month following the monthly period for which the amount should have been returned until the date of payment of such tax and interest.

(c)

Offsetting of overpayments. In making a determination, the City Clerk may offset overpayments for a period, against unpaid tax found to be due for another period, against penalties, and against the interest on such unpaid tax.

(d)

Notice of determination; service of. The City Clerk, or his or her designated representative, shall give to the lodging provider written notice of his determination. The notice may be served personally or by mail. If by mail, such service shall be addressed to the lodging provider at his address as it appears in the records of the City. Service by mail is complete when delivered by certified mail with a receipt signed by the addressee, or when made by statutory overnight delivery.

(e)

Time within which notice of deficiency determination to be mailed. Except in cases of failure to make a return or of fraud, every notice of a deficiency determination shall be mailed within three years after the 20th day of the calendar month following the monthly period for which the amount is proposed to be determined, or within three years after the return is filed, whichever period shall last expire.

(f)

Appeal or protest of deficiency determination. The procedure for contesting a deficiency determination shall be as provided by O.C.G.A. § 48-5-380.

(Code 1978, § 16-40; Ord. No. 1994-02, 5-5-1994; Ord. No. 2011-05, § I, 12-15-2011)