If a return required by this subchapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be assessed by the Treasurer from such information as may be obtainable and, if necessary, the tax may be estimated on the basis of external indices, such as number of rooms, location, scale of rents, comparable rents, types of accommodations and services, number of employees, or other factors. Written notice of such assessments shall be given to the person liable for the collection and payment of the tax. Such 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 such assessment, shall apply in writing to the Town Board of Trustees for a hearing or unless the Treasurer upon his or her own initiative shall reassess the same. After such hearing the Town Board of Trustees shall give written notice of its determination to the person against whom the tax is assessed and such determination shall be final.
(Ord. 342, passed 8-9-2012)