If a return required by this article is not filed, or if a return, when filed, is incorrect or insufficient, the amount of tax due shall be assessed by the Director from such information as may be obtainable and, if necessary, the tax may be estimated on the basis of external indices, such as number of rooms, location, scale of rents, comparable rents, types of accommodations and services, number of employees, or other factors. Written notice of such assessment shall be given to the person liable for the collection and payment of the tax. Such assessment shall finally and irrevocably fix and determine the tax unless the person or entity against whom it is assessed, within 30 days after the giving of notice of such assessment, shall apply in writing to the City Council or its designee for a hearing, or unless the Director, on his or her own motion, shall reassess the same. After such hearing, the City Council or its designee shall give written notice of its determination to the person or entity against whom the tax is assessed, and such determination shall be final.
(Prior Code, § 20-155) (Ord. 2000-835, passed 8-21-2000)