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C� <br />AN ORDINANCE <br />TO AMEND AND REORDAIN SECTION 10-96 <br />OF THE CODE OF THE CITY OF CHARLOTTESVILLE, 1976, <br />RELATING TO THE MAILING OF NOTICES OF <br />DELINQUENT MEALS TAX ASSESSMENTS. <br />BE IT ORDAINED by the Council of the City of Charlottesville, <br />Virginia that Section 10-96 of the Code of the City of Charlottes- <br />ville, 1976, is amended and reordained as follows: <br />Section 10-96. Procedure when tax not reported <br />or collected. <br />If any person whose duty it is to do so shall fail or refuse <br />to collect the tax imposed under this article and make timely <br />report and remittance thereof, the commissioner shall proceed in <br />such manner as is practicable to obtain facts and information on <br />which to base an estimate of the tax due. As soon as the <br />commissioner has procured whatever facts and information may be <br />obtainable, upon which to base the assessment of any tax payable <br />by any person who has failed to collect, report or remit such <br />• tax, the commissioner shall proceed to determine and assess against <br />such person the tax, penalty and interest provided in this article, <br />and shall notify the person by registered certified mail sent to <br />his or her last known address, of the amount of such tax, penalty <br />and interest. The total amount thereof shall be payable ten days <br />after the date such notice is sent. <br />Adopted by Council <br />June 20, 1983 <br />83-7-16 <br />