§ 9-46. Determination of business tax where application was not filed
Latest version.
If any person fails to file a complete application as required by this title within
the time prescribed hereby, or after demand therefor, made by the tax collector, fails
to file a corrected application, such person shall be liable for the maximum business
tax prescribed in this chapter for the type of business carried on by such person.
In such a case the tax collector shall give notice of the amount so assessed by serving
the same personally or by depositing the same in the United States Post Office in
the City of Costa Mesa, California, with postage prepaid thereon, addressed to the
person so assessed at his last known address. The amount herein set forth, plus any
applicable penalties, shall be assessed as of that date and shall be due and owing
as of the first time said amount would have been due and owing under this title.
(Ord. No. 85-8, § 3, 4-1-85)
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