If the Director of Finance believes that the tax imposed by this article has been insufficiently returned by an operator, either because the operator has failed or refused to properly collect or remit the tax, or has failed to make a return, or has made a return which is incomplete, deficient or otherwise erroneous, he may proceed to investigate and determine or estimate the tax liability of the operator and make an assessment therefor. Assessments shall be served upon the taxpayer either personally or by certified mail.
(Ord. 88-10. Passed 10-18-88.)