§ 5.12.050 FAILURE TO FILE STATEMENT OR CORRECTED STATEMENT.
   (A)   If any person fails to file any required statement within the time prescribed, or if, after demand therefor made by the Town Clerk, he or she fails to file a corrected statement, the Town Clerk may determine the amount of license tax due from the person by means of the information as he or she may be able to obtain.
   (B)   If such a determination is made, the Town Clerk shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Fairfax, California, postage prepaid, addressed to the person so assessed at his or her last known address. The person may, within 15 calendar days after the mailing or serving of the notice, make application in writing to the Town Clerk for a hearing on the amount of the license tax.
   (C)   If the application is made, the Town Clerk shall cause the matter to be set for hearing at the next Town Council meeting.
   (D)   The Town Clerk shall give notice to the person of the time and place of hearing in the manner prescribed above for serving notices of assessment.
   (E)   The Town Council shall consider all evidence produced and shall make findings thereon, which shall be final.
   (F)   Notice of the findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.
(Prior Code, § 5.12.050) (Ord. 518, passed - -1983)