§ 40-35. Assessment.

(a)

Circumstances for assessment. Under any of the following circumstances, the commissioner may make and give notice of an assessment of business license tax owed by a person under this chapter:

(1)

If the person has not filed any statement or return required under this chapter.

(2)

If the person has filed a correct statement or return but has not paid the full amount of tax due as shown on the statement or return.

(3)

If the person has filed an incorrect statement or return and owes additional taxes as determined by the commissioner.

(4)

If the person has not, after request by the commissioner, furnished to the commissioner adequate substantiation of the information contained in a statement or return already filed.

(b)

Assessment procedure. The notice of assessment shall state separately the amount of tax due together with penalty imposed thereon. The commissioner may issue assessments manually or through the use of an automated system or systems. The notice of assessment shall be served upon the licensee by deposit in the United States mail, postage prepaid thereon, addressed to the licensee at the licensee's last known address. For purposes of this section, a service by mail is complete at the time of deposit in the United States mail. A person who has been assessed shall have 30 days to respond to the assessment by:

(1)

Paying the assessment in full and filing the necessary return(s), which shall discharge the assessment; or

(2)

Paying the tax under protest, including with the payment a written statement setting forth the grounds on which the protest is based, pursuant to RSMo § 139.031; or

(3)

Requesting a conference with the commissioner pursuant to section 40-36 of this article.

If the licensee does not respond to the assessment, in one of the ways specified herein, within 30 days of the date of mailing thereof, such assessment shall be deemed true and correct and may be recovered by the city under the provisions of section 40-39 of this article.

(Ord. No. 090973, § 8, 12-17-09; Ord. No. 130044, § 4, 1-31-13)