(A) If any person fails to file any required statement within the time prescribed, or if, after demand therefor has been made by the Finance Department, he fails to file a corrected statement within 15 days after notification so to do, or it appears to the satisfaction of the Director of Finance that a statement filed does not set forth the true facts of the business for which a license is required, the Director of Finance shall determine the amount of license tax due from such person by means of such information as he may be able to obtain.
(B) In case such determination is made, the Department of Finance shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Eureka, California, postage prepaid, return receipt requested, addressed to the person so assessed at the address appearing on his last license or application. Such person may, within ten days after the serving or mailing of such notice, make an application in writing to the Director of Finance for a hearing before the Director of Finance on the amount of the license tax. If such an application is made, the Director of Finance shall give not less than five days' written notice, in the manner prescribed herein, to the licensee to show cause, at a time and place fixed in such notice, why such amount specified therein should not be fixed for such license. At such hearing, the licensee may appear and offer evidence why such specified tax should not be fixed as the license tax. After such hearing, the Director of Finance shall determine the proper tax to be charged and shall forthwith give written notice to the licensee in the manner prescribed herein of such determination and the amount of such tax.
(C) If an application by the licensee for a hearing is not made within the time prescribed, the license tax determined by the Director of Finance shall become final and conclusive.
('63 Code, § 6-1.127) (Ord. 378-C.S., passed 12-7-82)