If any operator fails or refuses to collect the admissions fee and make, within the time provided in this chapter, any report and remittance of the fee or any portion thereof required by this chapter, the Director of Finance shall proceed in such manner as he deems best to obtain facts and information on which to base his estimate of the admissions fee due. As soon as the Director procures such facts and information as he is able to obtain upon which to base the assessment of any fee imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the admissions fee, interest and penalties provided for by this chapter. In case such determination is made, the Director shall give a notice of the amount so assessed by serving it personally or by depositing it in the Unites States mail, postage prepaid, addressed to the operator so assessed at his last known place of business. Such operator may within ten days after the serving or mailing of such notice make application in writing to the Director for a hearing on the amount assessed. If application by the operator for a hearing is now made within the time prescribed, the admission fee, interest and penalties, if any, determined by the Director shall become final and conclusive and immediately due and payable. If such 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 a time and place fixed in the notice why the amount specified therein should not be fixed for such admissions fee, interest and penalties. At such hearing, the operator may appear and offered evidence why such specified fee, interest, and penalties should not be fixed. After such hearing, the Director shall determine the proper admissions fee 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 admissions fee, interest and penalties. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in Section 169.10 of this chapter.
(Ord. 49-19. Passed 12-2-19.)