On or after July 1, 1987, the Finance Director shall send to every adult resident of the City a notice of the flat rate occupation tax due from such resident for the year 1987 or for any subsequent year. The failure or omission of the Finance Director to send, or of any adult resident to receive, such notice, shall not relieve such person from the payment of such tax.
(Ord. 4406. Passed 11-24-86.)