3.40.100  Failure of operator to report tax.
   A.   Tax collector to estimate tax due. In the event any operator fails or refuses to collect the tax imposed by this chapter, or to make, within the time provided in this chapter, any required report or any payment of the tax or any portion of the tax required by this chapter, the tax collector may make an estimate of the tax due. In making the estimate, the tax collector shall proceed in the manner the tax collector deems appropriate to attain facts and information on which to base an estimate of the tax due. In the absence of information which the tax collector deems most appropriate, it shall be deemed appropriate for the tax collector to estimate the tax by multiplying the number of days in the reporting period by the estimated number of lodging units customarily available from rent by the operator and then multiplying such result and number by the estimated average rent for the subject lodging units or similar lodging units and thereafter multiplying that result and the number by the tax rate. The foregoing shall not limit the tax collector in estimating the tax due but if utilized shall in and of itself be deemed reasonable.
   B.   Notice of tax due. The tax collector shall proceed to determine and assess against the operator the tax, interest and penalties due as provided by this chapter. The tax collector shall give a notice of the amount so assessed by mail or personal service addressed to all persons so assessed, at their last known addresses.
   C.   Tax is final if hearing not requested. The operator may make application in writing to the tax collector for hearing on the amount assessed within ten (10) calendar days after personal service of any notice of taxes, or within fifteen (15) days from the date of mailing of any notice of taxes due. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the tax collector shall become final and conclusive and shall be immediately due and payable.