If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be assessed by the City Administrator or the Oklahoma Tax Commission 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:
A. Unless the person against whom it is assessed shall apply in writing to the City Council for a hearing within sixty (60) days after the City gives notice of such assessment; or
B. (b) Unless the City Administrator decides to reassess the same.
After such hearing, the City Council shall give written notice of its determination within thirty (30) days to the person against whom the tax is assessed and such determination shall be final. (Ord. 370, 2-6-2023)