§ 16-26. Audit; estimate of charges, penalty, and interest; notice; assessment.

(a)

The manager of finance is authorized to examine, inspect and audit the books, invoices, accounts and other records kept or maintained by the service supplier for the collection of the charges imposed by this article. If the manager determines that any service supplier neglects or refuses to make a timely remittance form in payment of the charges or to pay or to correctly account for any charges as required by this article, the manager shall make an estimate, based upon such information as may be available, with or without employing investigative powers vested in the manager by this article of the amount of the charges due for the period or periods for which the service supplier is delinquent; and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal to fifteen (15) percent thereof, together with the interest on such delinquent charges at the rate of one (1) percent each month, or a fraction thereof, from the date when due until the date paid.

(b)

Promptly thereafter the manager of finance shall notify the delinquent service supplier in writing and demand payment thereof of such estimated charges, penalty and interest.

(c)

Such estimated amounts shall thereupon become an assessment, and such assessment shall be final and due and payable from the service supplier to the city thirty (30) days from the date of the notice and demand, provided, however, that within said thirty-day period the delinquent service supplier may petition the manager of finance in writing for review of the assessment in the manner provided in this article. The filing of a petition shall not toll the accrual of interest on the amount of charges due.

(Ord. No. 254-16, § 1, 5-9-16)