(A) If any operator fails or refuses to collect the tax and to make, within the time provided in this subchapter, any report and remittance of the tax, or any portion thereof required by this subchapter, the Director shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Director procures such facts and information upon which to base the assessment of any tax imposed by this subchapter and payable by any operator who failed or refused to collect the same and to make a report and remittance, he or she shall proceed to determine and assess against the operator the tax, interest and penalties provided for by this subchapter. In case such determination is made, the Director shall give notice of the amount so assessed by serving it personally, or by depositing it in the U.S. mail, postage prepaid, addressed to the operator so assessed at his or her last known place of address. The operator may within ten days after the serving or mailing of the notice make application in writing to the Director for a hearing on the amount assessed. If an application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Director, shall become final and conclusive, and immediately due and payable. If an application is made, the Director shall give not less than five days’ written notice in the manner prescribed herein to the operator to show cause at time and place fixed in the notice why the amount specified therein should not be fixed for the tax, interest and penalties.
(B) At the hearing, the operator may appear and offer evidence why the specified tax, interest and penalties should not be so fixed. After the hearing, the Director shall determine the proper tax to be remitted, and shall give written notice to the person in the manner prescribed herein of the determination and the amount of the tax, interest and penalties. The amount determined to be due shall be payable after 15 days, unless an appeal is taken as provided in § 33.48.
(Ord. 2547, passed 8-15-2013)