§ 10-235. Notice of deficiency.

If the revenue collector determines that a person has not paid the full amount of tax due under this article, either for the current license year or for a prior license year, the revenue collector shall give the person written notice of the deficiency, in accordance with section 9-57. The notice of deficiency shall specify the following:

The total amount of tax due;

The section of this article upon which the tax is based;

The amount of tax paid;

Any interest due;

The balance owed;

The manner and time period in which the person may respond to the notice of the deficiency; and

The consequences of failing to respond as specified.

(Ord. No. 2001-4-09/O-5, § III)