163.11 ASSESSMENTS BY DIRECTOR OF FINANCE; HEARING.

   If any vendor fails or refuses to collect such tax and 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 Director of Finance shall proceed in such manner as the Director of Finance may deem best to obtain facts and information on which to base the estimate of the tax due. As soon as the Director of Finance procures such facts and information upon which to base the assessment of any tax imposed by this chapter and payable by any vendor who has failed or refused to collect the same and to make such report and remittance, the Director of Finance shall proceed to determine and assess against such vendor the tax, interest and penalties provided for by this chapter. In case such determination is made, the Director of Finance 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 vendor so assessed at the vendor’s last known place of address. Such vendor may within ten days after the serving or mailing of such notice make application in writing to the Director of Finance for a hearing on the amount assessed. If application by the vendor for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Director of Finance, shall become final and conclusive and immediately due and payable. If such application is made, the Director of Finance shall give not less than five days written notice in the manner prescribed herein to the vendor to show cause at a time and place fixed in such notice why such amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the vendor may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Director of Finance shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in Section 163.12.
(Ord. 114-2006. Passed 11-13-06.)