§ 146-120. Failure to make a return.

(a)

If any rental motor vehicle concern fails to make a return, the chief financial officer shall make an estimate of the excise tax due. The estimate shall be made for the period or periods in respect to which the rental motor vehicle concern has failed to make the return and shall be based upon such information which is or may come into the possession of the chief financial officer. Written notice shall be given in the manner as prescribed above in section 146-119.

(b)

The amount of the determination shall bear interest at the rate of one percent per month or fraction thereof from the 20th day of the month following the monthly period for which the amount of any portion thereof should have been returned until the date of payment.

(Ord. No. 1996-25, § 1, 5-23-96)