If a return required by this article is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be assessed by the City Manager from information as may be obtainable and, if necessary, the tax may be estimated on the basis of external indices, a number of rooms, location, scale of rents, comparable rents, types of accommodation and services, number of employees or other factors. Written notice of the assessment shall be given to the person liable for the collection and payment of the tax. The assessment shall finally and irrevocably fix and determine the tax unless the person against whom it is assessed, within 90 days after the giving of notice of the assessment, shall apply in writing to the City Council for a hearing or unless the City Manager on his or her own motion shall reassess the same. After the hearing, the City Council shall give written notice of its determination to the person against whom the tax is assessed and the determination shall be final.
(Ord. 3034, passed 6-16-98)