7.22.020 Definitions.
A. "Self-reported taxes" are those taxes that are reported as being due and paid with the return or declaration on which they are reported, as set forth in Sections 7.36.070, 7.48.090 and 9.04.070.
B. "Supplemental taxes, penalties and interest" are all taxes, penalties and interest in addition to self-reported taxes that are assessed as a result of:
1. An audit;
2. A determination or redetermination by the City pursuant to Section 7.36.090 or an appeal initiated pursuant to Section 7.36.095;
3. A determination or redetermination by the City pursuant to Sections 7.48.100 through 7.48.170;
4. An appeal under Section 9.04.270.
C. "Audit" means an examination of records and accounts provided by a person or entity obligated to report, pay or remit taxes that is sufficient for the City to determine the correct amount of tax due the City. (Ord. 7150-NS § 1 (part), 2010)