§ 3.20.310. Amended returns.

A.

A seller may file with the city an amended sales tax return with supporting documentation, 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;

2.

The seller provides a written justification for amending the return;

3.

The seller held a current city business license for the period for which the amended return was filed and filed an original return for that period; and

4.

The seller agrees to submit to an audit upon request by the city.

B.

The city shall notify the seller in writing whether it accepts or rejects an amended return, including the reasons for any rejection.

(Ord. 04-10 § 2 (part), 2004).