(A) If any person fails to file any required statement within the time prescribed, or if after demand therefor is made by the City Tax and License Collector he fails to file a corrected statement, the City Tax and License Collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.
(B) In case such a determination is made, the City Tax and License Collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States post office in the city, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within ten days after the mailing or serving of such notice, make application in writing to the City Tax and License Collector for a hearing on the amount of the license tax. If such application is made, the City Tax and License Collector must cause the matter to be set for hearing within 15 days before the Business Licenses Committee. The City Tax and License Collector shall give at least ten days' notice to such person of the time and place of hearing, in the manner prescribed above for the service of notice of assessment. The City Council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final and shall be served upon the applicant in the manner prescribed above for the service of notice of assessment. Such findings may be appealed to the City Council in writing within 10 days mailing of written notice of the findings.
('86 Code, § 5.04.100) (Ord. 2306, passed 2-1-49)