If any service supplier shall refuse to make, within the time provided in this chapter, any report and remittance of such tax, or any portion thereof required by this chapter, the finance director shall proceed in such manner as may be deemed best to obtain facts and information on which to base an estimate of the tax due. As soon as such facts and information are obtained by the finance director upon which to base the assessment of any tax imposed by this chapter and payable by any service supplier who has refused to make such report and remittance the finance director shall proceed to determine and assess against such service supplier the tax, interest and penalties provided for by this chapter. In case such determination is made, the finance director shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the service supplier so assessed at service suppliers last known place of address.
(Prior code § 25.110 (Ord 924 §l, Ord. l548 §5, Ord. 2113 §1))