Whenever the finance director determines that any fee is due or may be due to the city under the provisions of this title, the finance director may make and give notice of an assessment of such fee.
The finance director may determine the amount of the license fee due from such person from such information as he or she may be able to obtain and may, if necessary, estimate the fee required to be paid thereunder upon the basis of external indices on hand including, but not limited to, capital invested, dividends paid, sales or other taxes paid or by considering other relevant facts. In any such case, the finance director shall give notice of the amount so assessed by serving the same personally or by depositing the same in the United States Post Office, with postage prepaid thereon, addressed to the person so assessed at his last known address. Such notice shall additionally advise the person assessed of the right to an administrative hearing pursuant to the terms of this title. The license fee shall be assessed as of that date and shall be due and owing as of the first time the amount would have been due and owing pursuant to this title in the amount set forth under this title, together with all penalties as may be due pursuant to Section 5.04.060(c).
(Ord. 383 § 3 Ex. B (part), 1986).