A. Assessment Of Taxes: If the director of finance administration is not satisfied that any statement filed as required under the provisions of this article is correct, or that the amount of tax is correctly computed, or that the business classification has been correctly determined, or that any tax is due or may be due to the city of Beverly Hills under the provisions of this article, the director of finance administration, or the director's designate, may compute and determine the amount to be paid and make an assessment upon the basis of the facts contained in the statement or upon the basis of any information in the city's possession or that may come into the city's possession. One or more assessments of the amount of tax due for a given period or periods may be made. When a person discontinues engaging in a business, an assessment may be made at any time within three (3) years thereafter as to any tax liability arising from engaging in such business.
B. Application Of Penalties To Assessment; Due Date Of Tax: The due date of the assessed taxes for the purpose of application of penalties shall be one of the following:
1. The due date of the original tax obligation; or
2. The date the assessment becomes final if the director of finance administration makes the following findings as a part of the assessment:
a. The business was property registered and a current registration certificate was issued or the registrant was eligible for issuance of a current registration certificate prior to the findings of the assessment; and
b. The assessment is the result of a tax underpayment; and
c. The underpayment of the tax was the result of incorrect information provided, in writing, by fax or documented telephone conversation or other verifiable means of communication, to the registrant by finance administration staff; and
d. The incorrect information provided by finance administration staff was not the result of incorrect or incomplete information provided by the registrant but rather by an administrative error by finance administration staff.
C. Notice Of Assessment: A notice of assessment shall be prepared and shall separately set forth the amount of any tax known or estimated to be due by the director of finance administration and any penalties or interest due as of the date of its preparation.
D. Service Of Assessment: The notice of assessment shall be served upon the registrant or person by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the registrant at the address of the location of the business registered with the department of finance administration. Should the person not have previously registered the business, then the notice of assessment shall be served to the person's last known address. For the purpose of this section, a service by mail is complete at the time of deposit in the United States mail.
E. Right To Hearing: Within fifteen (15) calendar days after the date of service, the registrant or person assessed may apply in writing to the director of finance administration for a hearing on the assessment.
F. No Timely Request For Hearing: If the registrant or person does not request a hearing upon the assessment within the prescribed time, the amount of the assessment shall be final and the amount thereof shall immediately be due and owing to the city of Beverly Hills, but penalties and interest as provided by this article shall continue to accrue until paid.
G. Time Of Hearing; Notice: If the registrant or person requests a hearing, the director of finance administration shall cause the matter to be set for hearing not later than ninety (90) calendar days after the date of the request. Notice of the time and place of the hearing shall be mailed to the registrant or person assessed as prescribed in subsection B of this section not later than fifteen (15) calendar days before the date set for hearing and, if the director of finance administration desires said registrant or person to produce specific records at such hearing, such notice shall designate the records required to be produced.
H. Administrative Hearing: The hearing prescribed by this section shall be before the director of finance administration or the duly appointed representative of the director of finance administration. At the hearing, the registrant or person assessed may submit evidence why the assessed tax interest and penalties should not be fixed. The registrant or person may be represented by counsel.
I. Decision Of The Director Of Finance Administration: Upon completion of the hearing, the director of finance administration, or the director's designate, shall determine the proper tax, interest and penalties to be remitted and shall give written notice to the registrant or person assessed in the same form and in the same manner as the notice of assessment and within thirty (30) calendar days from the conclusion of the hearing at which time the assessment shall become final.
J. Effect Of Delay In Administrative Proceedings: Failure of the director of finance administration to set any hearing within the time prescribed in this section and failure of the director of finance administration to complete any procedure prescribed in this section within the period stated shall not affect the validity of any proceedings taken hereunder.
K. Effect Of Payment Of An Assessment: Acceptance of any payment upon an assessment shall not preclude the director of finance administration from subsequently levying another assessment in any case where the original assessment does not correctly reflect the actual tax liability.
L. Appeal From The Decisions Of The Director Of Finance Administration: Any registrant or person assessed not in agreement with the decision of the director of finance administration with respect to the amount of such tax, interest and penalties, if any, may appeal to the city council as provided in title 1, chapter 4, article 1 of this code. (Ord. 96-O-2255, eff. 3-22-1996)