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§ 5.04.150 — Failure to file statement or corrected statement

Riverside Municipal Code (Supp. No. 33: codified through Ordinance No. 7776, enacted June 23, 2026) · Riverside Municipal Code § 5.04.150

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5.04.150 - Failure to file statement or corrected statement.

If any person fails to file any required statement within the time prescribed, or if after demand therefore made by the Collector, fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to register for a certificate, the Collector may determine the amount of business tax due from such person by means of such available information. If the Collector is not satisfied with the information supplied in statements or registrations filed, the Collector may determine the amount of any business tax due by means of any available information. If such a determination is made the Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Riverside, California, postage prepaid, addressed to the person so assessed at their last known address.

(Ord. 7663, § 11, 2024; Ord. 6923 § 11, 2007; Ord. 5732 § 1, 1989; Ord. 5731 § 1, 1989; Ord. 3804 (part), 1971)