(A) If the Collector is not satisfied with the information supplied in statements or applications filed by a person, he or she may determine the amount of license tax due by means of any information he or she may be able to obtain.
(B) If such determination is made, the Collector shall give written notice of the amount so determined by serving it personally on the applicant or licensee or by depositing it in the United States post office at Corona, California, postage prepaid, addressed to the applicant or licensee at his or her last known address.
(C) The applicant or licensee may, no later than 15 days after the date of mailing or personal service on him or her, make application in writing to the City Clerk for a hearing before the City Council on the amount of the license tax.
(D) If the application is timely made, the Clerk shall cause the matter to be set for hearing before the City Council not later than 30 days after the city is in receipt of the application. The Clerk shall give at least ten days written notice to the applicant of the time, date and place of the hearing by personally serving such on him or her or depositing it in the United States mail, postage prepaid, addressed to applicant at his or her last known address.
(E) The Council shall hear the applicant and the Collector. It may hear other persons. After considering all the evidence, the Council shall act thereon and its determination shall be final. Written notice of the Council’s action shall be served by the City Clerk upon the applicant in the same manner designated in this section for giving notice of the hearing.
(`78 Code, § 5.02.170.)