§ 23-18. Assessment of additional tax.

Latest version.

(a)

Whenever a field representative or any other officer of the city charged in any manner with the duty of assessing or collecting license taxes and fees shall ascertain that any person should be assessed with any additional license taxes or fees, pursuant to the provisions of this chapter, it shall be such officer's duty to report the same, together with the amount thereof, to the commissioner, who shall thereupon assess such person with the additional tax or fee and shall transmit a copy thereof to the treasurer.

(b)

In the event the additional license tax or fee assessed under this section is not paid within thirty (30) days after such assessment, the commissioner or treasurer shall proceed to collect the same in the same manner and with the same authority as all other taxes and fees are collected, together with penalty and interest as provided in this chapter.

(Ord. No. 4969-96, § 1)

(Ord. No. 4969-96, § 1)

                    
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