Chapel Hill |
Code of Ordinances |
Chapter 10. LICENSES AND BUSINESS REGULATIONS |
Article VIII. ENFORCEMENT AND INVESTIGATIVE PROCEDURES |
§ 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)