A. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Collector s/he fails to file a corrected statement, or if any person subject to the tax or fee imposed by this chapter fails to apply for a license, the Collector may determine the amount of license tax due from such person by means of such information as s/he may be able to obtain.
B. If the Collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license tax or fee due by means of any information he may be able to obtain.
C. If such a determination is made, the Collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Cupertino, California, postage prepaid, addressed to the person so assessed at his/her last known address.
D. Determinations of the Collector under this section are subject only to rights of appeal to the City Council as afforded by this chapter.
(Ord. 1612, § 1 (part), 1992)