If any taxpayer fails, neglects, or refuses to make his return as and when required herein, the City Finance Officer is authorized to determine the amount of the tax payable, and by mail to notify such taxpayer of the amount so determined. The amount so fixed shall thereupon become the tax and be immediately due and payable. (Ord. 1389, 1978; Ord. 1236, 1974; Ord. 1179, 1973.)
This section is included in your selections.