(a) If it shall appear to the Commissioner that any person has violated any provision of this chapter or any rule or regulation promulgated hereunder, or if the amount of any tax payment is incorrect in that it does not include all taxes payable for such calendar month or period, or if the Commissioner shall find that the collection of any taxes which have accrued but are not yet due will be jeopardized by delay, and declares said taxes to be immediately due and payable, or if it shall appear to the Commissioner that he or she has made any final assessment which did not include taxes payable for the periods involved, or if it appears to the Commissioner that any person has, by reason of any act or omission or by operation of law, become liable for the payment of any taxes, interest or penalties not originally incurred by him or her, the Commissioner may in any of the above events determine and assess the amount of such taxes or deficiency, as the case may be, together with the interest and penalties due and unpaid, and immediately serve notice upon such person of such determination and assessment and make a demand for payment of the tax together with interest and penalties thereon. If the person incurring any such liability has died, such assessment may at the discretion of the Commissioner be made against his or her personal representatives. Such determination and assessment by the Commissioner shall be final at the expiration of twenty (20) days from the date of the service of such written notice thereof and demand for payment, unless such person shall have filed with the Commissioner a written protest and a petition for a hearing, specifying its objections thereto. Upon the receipt of such petition within the twenty (20) days allowed, the Commissioner shall fix the time and place for a hearing and shall notify the petitioner thereof. The Commissioner may amend his or her determination and assessment at any time before it becomes final. In the event of such amendment the person affected shall be given notice thereof and an opportunity to be heard in connection therewith. At any hearing held as herein provided, the determination and assessment that has been made by the Commissioner shall be prima facie correct and the burden shall be upon the protesting person to prove that it is incorrect. Upon the conclusion of such hearing a decision shall be made by the Commissioner either cancelling, increasing, modifying or affirming such determination and assessment and notice thereof given to the petitioner.
(b) Whenever any person shall fail to pay any tax as herein provided, the Director of Law shall, upon the request of the Commissioner, bring or cause to be brought an action to enforce the payment of said tax on behalf of the City in any court of competent jurisdiction.
(Ord. No. 532-91. Passed 3-18-91, eff. 3-22-91)