A. The tax administrator may review tax returns and adjust the amount due based on the information in the return, on information obtained during a review or audit of records, or on the bases of other evidence. In the event of a deficiency, the tax collector shall provide notice of the deficiency to the transient lodging tax collector, who must remit deficiencies within 10 business days of the deficiency notice. Notice may be by personal delivery or certified mail. One or more deficiency determinations may be made on the amounts due for one or more periods.

B. In reviewing and adjusting tax returns, the tax administrator shall offset any amount received in excess of the remittances due against any shortages in remittances.

C. Except in the case of fraud, intent to evade the TLT, or other willful failure or refusal to collect and remit the tax, notice of deficiency determinations shall be issued within three years of the period for which the deficiency determination was made.

D. If any transient lodging tax collector fails to collect, report or remit the tax as required, submits a fraudulent return or otherwise violates or attempts to violate this chapter, the tax administrator shall estimate the tax due, and calculate the amount owing from the tax collector for tax remittance, interest and penalties and provide notice to the tax collector of the assessment. The determination and notice shall be made and mailed within three years of discovery by the tax administrator of the violation. The determination is due and payable upon receipt of notice and will become final 10 business days after the date notice was delivered if no petition for redetermination is filed. (Ord. 5080 §1 (Exh. 1 (part)), 2019; Ord. 4994, 2015).