(A) If any operator fails or refuses to collect the tax and to make, within the time provided in this subchapter, any report and remittance of the tax or any portion thereof required by this subchapter, the City Manager shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the City Manager procures such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this subchapter and payable by any operator who has failed or refused to collect the same and to make the report and remittance, he shall proceed to determine and assess against the operator the tax, interest and penalties provided for by this subchapter.
(B) In case the determination is made, the City Manager shall give a notice of the amount so assessed by servicing it personally or by depositing it in the United States Postal Service, postage prepaid, addressed to the operator so assessed at his last-known place of address.
(C) The operator may within ten days after the serving or mailing of the notice make application in writing to the City Manager for a hearing on the amount assessed.
(D) If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the City Manager shall become final and conclusive and immediately due and payable.
(E) If the application is made, the City Manager shall give not less than five days written notice, in the manner prescribed in this subchapter, to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for the tax, interest and penalties.
(F) At the hearing, the operator may appear and offer evidence why the specified tax, interest and penalties should not be so fixed.
(G) After the hearing, the City Manager shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this subchapter of the determination and the amount of the tax, interest and penalties.
(H) The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in § 35.069.
('83 Code, § 3.28.130)