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 Fulton County
 Code of Ordinances
 Chapter 74. TAXATION
 Article III. HOTEL/MOTEL OCCUPANCY TAX

  § 74-190. Determination if no return made.  

Latest version.

  • (a)

    Estimate of gross receipts. If any person fails to make a return, the finance director shall make an estimate of the amount of the gross receipts of the person, or as the case may be, of the amount of the total rentals in this county which are subject to the tax. The estimate shall be made for the period or periods in respect to which the person failed to make the return and shall be based upon any information which is in the director of finance's possession or may come into his possession. Upon the basis of this estimate, the director of finance shall compute and determine the amount required to be paid the county adding to the sum thus arrived at a penalty equal to 15 percent thereof. One or more determinations may be made for one or for more than one period.

    (b)

    Manner of computation; offsets; interest. In making a determination the director of finance may offset overpayments for a period or penalties against the interest on the underpayments. The interest on underpayments shall be computed in the manner set forth in this section.

    (c)

    Interest on amount found due. The amount of the determination, exclusive of penalties, shall bear interest at the rate of three-quarters of one percent per month, or fraction thereof, from the twentieth day of the month following the monthly period for which the amount or any portion thereof should have been returned until the day 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 chapter 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 74-191.

    (e)

    Giving of notice; manner of service. Promptly after making his determination, the director of finance shall 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.

(Code 1983, § 33-6-10; Res. No. 06-0472, 5-3-06)