4.25.120 Amended returns.
(a) The payor of sales tax may file an amended return with the City, and the City may accept the amended return, but only in the following circumstances:
(1) The amended return is filed within one year of the original due date for the return; and
(2) The payor of sales tax provides justification in writing for requesting approval of the amended return; and
(3) The payor of sales tax was registered to collect sales tax during the period for which the amended return is filed and filed an original return for that period; and
(4) The payor of sales tax agrees to submit to a review by the City Advisory Committee.
(b) If the City rejects an amended return, it shall give written notice to the payor of sales tax, including the reason for the rejection.
(c) The City may adjust a return for the payor of sales tax if, after investigation, the City determines that the figures included in the original return are incorrect, and that additional sales taxes are due; and the City adjusts the return within three years of the original due date for the return. [Ord. 19-06 § 2, 2019.]