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When a person who engages in a business taxed under this title fails to procure a business license within the time permitted by this title, or after demand by the director, the director may then determine the amount of the tax upon such information as may be available. The director shall then notify such person of the amount due, including penalties imposed under CMC 5.04.230, and demand payment. Such payment shall be made within 30 days after demand is made by the director and interest pursuant to CMC 5.04.230 shall thereafter accrue. (Ord. 505 § 1. 2002 Code § 6-5.3).