A. If the Borough believes a report contains inaccurate reporting or is unable to ascertain the tax due from a distributor because the distributor failed to file a report, pay taxes, keep accurate books, allow inspection, or maintain the records as required by this chapter, the Borough shall estimate the tax due based on any available evidence. The Borough shall mail to the distributor’s last known address the Borough’s estimated tax assessment and a written demand for submission of the corrected or required excise tax report and payment within 10 days. Unless the distributor files an accurate excise tax report covering the time period subject to the Borough’s estimate or files an appeal within 30 days of the mailing of the Borough’s estimate, the Borough’s estimate shall become final for the purpose of determining the distributor’s tax liability.

B. If the distributor files an appeal of the estimated tax assessment as permitted in FNSBC 8.44.110, the distributor shall, in addition to any other requirements of this chapter, make available for examination the books, papers, records and other relevant documents pertaining to the period involved in the assessment.

C. Following any requested hearing, the Chief Financial Officer shall issue an amended estimated tax assessment if they subsequently determine that an amendment should be made. The amended estimated assessment, or the original estimated assessment if no amendment is made within 30 days of the hearing, shall be the final assessment for the purpose of determining the distributor’s liability to the Borough.

D. The Borough may file a civil action for collection of any taxes, penalty or interest due after making a demand or assessment under subsection (A) of this section. (Ord. 2019-09 § 2, 2019; Ord. 2004-18 § 2, 2004. 2004 Code § 3.57.090.)