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G. If any taxpayer fails, neglects or refuses to make a return as and when <br />required in this chapter, the Director is authorized to determine the amount of <br />the tax or fees payable by obtaining facts and information upon which to base <br />the Director's estimate of the tax or fees due. Such assessment shall be <br />deemed prima facie correct and shall be the amount of tax owed to the City <br />by the taxpayer. The Director shall notify the taxpayer by mail of the amount <br />of tax so determined, together with any penalty, interest, and fees due; the <br />total of such amounts shall thereupon become immediately due and payable. <br />.050 Payment methods - Mailing returns or remittances - Time extension - <br />Deposits - Recording payments - Payment must accompany return - NSF checks. <br />A. Taxes shall be paid to the Director in United States currency by bank draft, <br />certified check, cashier's check, personal check, money order, cash, or by wire <br />transfer or electronic payment if such wire transfer or electronic payment is <br />authorized by the Director. If payment so received is not paid by the bank on <br />which it is drawn, the taxpayer, by whom such payment is tendered, shall remain <br />liable for payment of the tax and for all legal penalties, the same as if such <br />payment had not been tendered. Acceptance of any sum by the Director shall <br />not discharge the tax or fee due unless the amount paid is the full amount due. <br />B. A return or remittance that is transmitted to the City by United States mail shall <br />be deemed filed or received on the date shown by the cancellation mark stamped <br />by the Post Office upon the envelope containing it. The Director may allow <br />electronic filing of returns or remittances from any taxpayer. A return or <br />remittance which is transmitted to the City electronically shall be deemed filed or <br />received according to procedures set forth by the Director. <br />C. If a written request is received prior to the due date, the Director, for good cause, <br />may grant, in writing, additional time within which to make and file returns. <br />D. The Director shall keep full and accurate records of all funds received or <br />refunded. The Director shall apply payments first against all penalties and <br />interest owing, and then upon the tax, without regard to any direction of the <br />taxpayer. <br />E. For any return not accompanied by a remittance of the tax shown to be due <br />thereon, the taxpayer shall be deemed to have failed or refused to file a return <br />and shall be subject to the penalties and interest provided in this chapter. <br />F. Any payment made that is returned for lack of sufficient funds or for any other <br />reason will not be considered received until payment by certified check, money <br />order, or cash of the original amount due, plus a "non -sufficient funds" (NSF) <br />charge set by the Director is paid in full. Any license issued upon payment with a <br />NSF check will be considered void, and shall be returned to the Director. No <br />license shall be reissued until payment (including the NSF fee) is received. <br />G. The Director is authorized, but not required, to mail tax return forms to taxpayers, <br />but failure of the taxpayer to receive any such forms shall not excuse the <br />taxpayer from filing returns and making payment of the taxes or fees, when and <br />as due under this chapter. <br />.060 Records to be preserved - Examination - Estoppel to question assessment. <br />36 Draft B&O Administrative Provisions Page 4 of 16 <br />