§ 6-142. Determination of tax if no return made.

(a)

Estimate of gross receipts. If any licensee fails to make a return, the tax commissioner may make an estimate of the amounts of the gross receipts of the licensee, or as the case may be, of the amount of the total sales in the unincorporated areas of Fulton County which are subject to the tax. The estimate will be made for the period or periods in respect to which the licensee failed to make the return and may be based upon any information which is or may come into the possession of the tax commissioner. Upon the basis of this estimate, the tax commissioner will compute and determine the amount required to be paid Fulton County, adding to the sum thus determined a penalty equal to 15 percent thereof. One or more determinations may be made for one or more periods.

(b)

Manner of computation; offsets; interest. In making a determination the tax commissioner may offset overpayments for a period or penalties, and against the interest on the underpayments. The interest on underpayments will be computed in the manner set forth in subsection (c).

(c)

Interest on amount found due. The amount of the determination, exclusive of penalties, will bear interest at the rate of three-fourths of one percent per month, or fraction thereof, from the 20th day of the month following the monthly period, for which the amount or any portion thereof should have been returned, until the date of payment.

(d)

Penalty for fraud or intent to evade. If the failure of any person to file a return is due to fraud or an intent to evade this article or rules and regulations, a penalty of 25 percent of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the 15 percent penalty provided in section 6-143.

(e)

Giving of notice; manner of service. Promptly after making his determination, the tax commissioner will give to the person written notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

(Ord. No. 05-1249, 11-2-05)