(1) The city recorder shall give the operator a written notice of the determination. If notice is mailed it shall be addressed to the operator at the address that appears on the records of the city recorder and service is complete when the notice is deposited in the post office.

(2) Except in the case of fraud or intent to evade the tax, a deficiency determination shall be made and notice mailed within three years after the last day of the month following the close of the quarterly period for which the determination has been made or within three years after the return is filed, whichever is later. (Ord. 1650 § 13, 1982)