Fixing of business tax if records, etc

, not available.

If any holder of a business tax receipt of the city or any person who is due to pay a city business tax has not in his possession or under his control in the city a true record of the business transacted or has failed to comply with the provisions of this article or refuses to submit the records and information as required herein for examination or fails to cooperate with the business tax division, the business tax division shall ascertain and fix the amount of business tax of the person from the best information and data obtainable. The amount so found and fixed is the business tax due by the person, and it is the duty of the business tax division to proceed to collect such amount as provided by law. No action of the business tax division as provided in this section shall bar the further enforcement action for any subsequent violation of the provisions of this article or any other ordinance.

(Ord. No. 89-245, § 2(37-117), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)