§ 74-120. Deficiency determinations; penalties and interest.

(a)

If the finance director is not satisfied with the return of the tax or the amount of the tax required to be paid to the city by any lodging provider, he may compute and determine the amount required to be paid upon the basis of any information within his possession or that may come into his possession. One or more deficiency determinations may be made of the amount due for one or more monthly periods.

(b)

Penalty and interest shall be assessed upon the amount of any determination, as provided in section 74-116.

(c)

The finance director shall give to the lodging provider written notice of his determination. The notice may be served personally or by mail; if by mail, such service shall be addressed to the lodging provider at his address as it appears in the records of the city. Service by mail is complete when delivered by certified mail with a receipt signed by the addressee, or when made by statutory overnight delivery.

(d)

Except in cases of failure to make a return or of fraud, every notice of deficiency determination shall be mailed within three years after the 20th day of the calendar month following the monthly period for which the amount is proposed to be determined, or within three years after the return is filed, whichever period should last expire.

(e)

The procedure for contesting a deficiency determination shall be as provided by O.C.G.A. § 48-5-380.

(Code 1979, ch. 7, § 7)