A. If the tax administrator determines that a transient lodging tax collector’s return or remittance of tax is missing, incomplete or otherwise incorrect, the tax administrator may compute and determine the amount of tax due based upon the facts contained in the transient lodging tax collector’s return, if any, or any other source of information. Any deficiency in the payment of tax due is due and payable immediately upon delivery of a notice of the deficiency from the tax administrator to the transient lodging tax collector, at which time the deficiency amount owed is also delinquent. The tax administrator will apply any penalty and interest relating to the deficiency amount owed as set forth in this chapter.

B. In making a deficiency determination, the tax administrator may offset any overpayment the transient lodging tax collector has against any deficiency, penalty or interest the transient lodging tax collector owes.

C. The tax administrator shall deliver the transient lodging tax collector a written notice of any deficiency determination.

D. Except in the case of fraud or willful intent to evade this chapter or the rules and regulations adopted pursuant to this chapter, every deficiency determination shall be made and notice of the deficiency determination delivered to the transient lodging tax collector within three years after the last day of the month following the end of the month for which the amount is proposed to be determined or within three years after the return is filed, whichever period is later. In the case of fraud or willful intent to evade this chapter or the rules and regulations adopted pursuant to this chapter, every deficiency determination shall be made and notice of the deficiency determination delivered to the transient lodging tax collector within 10 years after the last day of the month following the close of the monthly period for which the amount is proposed to be determined or within 10 years after the return is filed, whichever period is later.

E. A transient lodging tax collector who receives a notice of deficiency determination from the tax administrator may petition for redetermination and refund of any overpayment. The petition must be made in writing and delivered to the tax administrator within 10 days of the transient lodging tax collector’s receipt of the notice of a deficiency determination. If a timely petition for redetermination is not received by the tax administrator, the deficiency determination is final. If a timely petition for redetermination is received by the tax administrator, a redetermination will occur as provided in BC 7.18.095 (Redetermination – Petition). [BC 7.18.080, added by Ordinance No. 4687, 6/21/16]