§ 3.08.290 — Failure to file return and remit tax-Determination of tax due by administrator
Sacramento City Code (current through Supplement No. 4, July 2026, and Ord. 2026-0022) · Sacramento City Code § 3.08.290
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3.08.290 Failure to file return and remit tax-Determination of tax due by administrator.
If any person required to remit the tax imposed by this chapter fails to file a return, the administrator shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the administrator shall procure such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this article and payable by any person who has failed or refused to make such report and remittance, he or she shall proceed to determine and assess against such person the tax, interest and penalties provided for by this chapter. (Prior code § 23.05.504)