If the Tax Administrator believes that collection of the tax will be jeopardized by delay, or if a determination will be jeopardized by delay, the Tax Administrator shall determine the tax to be collected and note facts concerning the delay on the determination. The determined amount is payable immediately after service of notice. After payment has been made, the operator may petition for redemption and refund of the determination if the petition is filed within fourteen (14) days from the date of service of notice by the Tax Administrator. (Ord. 493-92, 4-13-92)