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If a report required by this Hotel Tax subchapter is not filed, or if a report 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 assessments shall be given to the operator liable for the collection and payment of the tax. Thirty days after the tax is delinquent, the Director shall send such operator a letter outlining the legal action to be taken at the end of 60 days. Such assessment shall finally and irrevocably fix and determine the tax, unless the operator against whom it is assessed within 60 days after the giving of notice of such assessment shall apply in writing to the City Council for a hearing, or unless the Director on his or her own motion shall reassess the same. After such hearing, the City Council shall give written notice within 30 days of its determination to the operator against whom the tax is assessed, and such determination shall be final.
(Ord. 1774, passed 11-21-06)