(a) If the licensee refuses to collect the tax imposed or fails to make the required reports, the Finance Department shall obtain facts and information and make an estimate of the amount of the tax due and report to the City Council for approval. After approval by the City Council, the Finance Department shall give the licensee a statement of the tax according to its estimate and give notice personally or through regular mail to such licensee of the amount due. Depending on the time periods as specified in § 4.18 of this Article II, the amount of tax estimated shall include the applicable penalties and interest. Payments shall be made within ten days after receipt of notice. For the purpose of carrying out the provisions of this section, the Finance Department shall have the right of access to the books and records of the licensee.
(b) The licensee shall have ten days after receipt of notice to make a written application for a hearing on the assessed tax to the Finance Department. If no request is made during this ten-day period, the amount specified in the statement of the Finance Department, including penalties and interest, becomes final and payable within ten days.
(c) If a hearing is properly requested, the running of the time periods described in § 4.18 of this Article II are automatically stayed. Notice of the hearing shall be given to the licensee at least ten days in advance. All hearings are to be held before the City Council. The Council may then determine the amount due, when it shall be paid and whether or not the penalty time period under § 4.18 of this Article II should resume running until payment. Once the amount due becomes fixed under either subsections (a), (b) or (c) of this section, any further steps necessary to ensure collection may be taken by the City Attorney.
(Ord. 86-43, passed 7-21-1986; Ord. 2008-15, passed 5-5-2008; Ord. 2019-42, passed 11-12-2019)