§ 4-35. Deficiency determinations.

(a)

If the City of Dallas, Georgia has cause to believe that the return or returns of the tax or the amount of the tax required to be paid to the City of Dallas, Georgia by any person is not proper, it may compute and determine the amount required to be paid upon the basis of any information that is within or may come into its possession. One or more deficiency determinations may be made of the amount due for one or more monthly period.

(b)

The amount of the determination shall bear interest at the rate of three-fourths of one percent per month, or fraction thereof from the due date of taxes.

(c)

The City of Dallas, Georgia or its designated representatives shall give to the licensee written notice of his determination. The notice may be served personally or by mail; if by mail, such service shall be addressed to the licensee at his address as it appears in the records of the City of Dallas, Georgia. Service by mail is complete when delivered by certified mail with a receipt signed by the addressee.

(d)

Except in the case of failure to make a return, every notice of a deficiency determination shall be mailed within three years after the twentieth 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 should last expire.

( Ord. No. OA-2015-03, 11-2-2015 )