(A) If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Finance Director he fails to file a corrected statement, at the discretion of the Finance Director, the amount owed for the previous year may automatically rollover and become due for the current year; otherwise, the Finance Director may determine the amount of license tax due from such person by means of such information as he may be able to obtain.
(B) When either determination is made, the Finance Director shall give a notice of the amount so assessed by sending it personally or by depositing it in the United States Post Office at Indio, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within 15 days after the mailing or serving of such notice, make application in writing to the Finance Director for a hearing on the amount of the license tax. If such application is made, the Finance Director shall cause the matter to be set for hearing within 15 days before the City Council. The Finance Director shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed for serving notices of assessment. The Council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.
(C) Failure to file required or corrected statements shall also subject a person to any other penalty as provided by this chapter.
(Ord. 1374, passed 6-2-04)