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L <br /> plus a "nonsufficient funds" (NSF) charge of twenty dollars, is received by the director.Any license <br /> issued upon payment with a NSF check will be considered void, and shall be returned to the director. No <br /> license shall be reissued until payment(including the twenty-dollar NSF fee) is received. <br /> G. The director is authorized, but not required,to mail tax return forms to taxpayers, but failure of the <br /> taxpayer to receive any such forms shall not excuse the taxpayer from filing returns and making <br /> payment of the taxes or fees, when and as due under this chapter. <br /> 3.19.060 Records to be preserved—Examination—Estoppel to question assessment. <br /> Every person liable for any fee or tax imposed by this chapter shall keep and preserve,for a period of <br /> five years after filing a tax return, such records as may be necessary to determine the amount of any fee <br /> or tax for which the person may be liable;which records shall include copies of all federal income tax <br /> and state tax returns and reports made by the person.All books, records, papers, invoices,vendor lists, <br /> inventories,stocks of merchandise, and other data including federal income tax and state tax returns <br /> and reports shall be open for examination at any time by the director or his/her duly authorized agent. <br /> Every person's business premises shall be open for inspection or examination by the director or a duly <br /> authorized agent. <br /> A. If a person does not keep the necessary books and records within thecity, it shall be sufficient if <br /> such person: <br /> 1. Produces within the city such books and records as may be required by the director; or <br /> 2. Bears the cost of examination by the director's agent at the place where such books and records are <br /> kept; provided,that the person electing to bear such cost shall pay in advance to the director the <br /> estimated amount thereof including round-trip fare, lodging, meals and incidental expenses,subject to <br /> adjustment upon completion of the examination. <br /> B. Any person who fails,or refuses a director request,to provide or make available records,or to allow <br /> inspection or examination of the business premises, needed to comply with the requirements of this <br /> section shall be forever barred from questioning in any court action,.the correctness of any assessment <br /> of taxes made by the city for based upon any period for which such books, records,and invoices have <br /> not been provided, made available or-so kept and preserved,or in respect of which inspection or <br /> examination of the business premises has been denied.The director is authorized to determine the <br /> amount of the tax or fees payable by obtaining facts and information upon which to base the estimate <br /> of the tax or fees payable by obtaining facts and information upon which to base the estimate of the tax <br /> or fees due.Such fee or tax assessment shall be deemed prima facie correct and shall be the amount of <br /> tax so determined,together with any penalty, interest, and fees due; owing the city by the taxpayer. <br /> The director shall notify the taxpayer by mail the amount of tax so determined,together with any <br /> penalty, interest, and fees due;the total of such amounts shall thereupon become immediately due and <br /> payable. <br /> az 2019 ORDINANCE: Tax Administration Page 7 of 22 <br /> 120 <br />