(a) In case a determination as provided for in Section 195.10 is made, the Administrator shall give notice of the amount so assessed by serving it personally or by registered or certified mail. The vendor may within ten days after the serving or mailing of the notice, make application in writing to the Administrator for a hearing on the amount assessed. If application by the vendor is not made within the time prescribed, the tax and penalty determined by the Administrator shall become final and conclusive and immediately due and payable.
(b) If the application is made, the Administrator shall give not less than five days' written notice in the manner prescribed in this section to the vendor to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for the tax and penalty. At this hearing, the vendor may appear and offer evidence why the specified tax and penalty should not be so fixed. After the hearing, the Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this section of the determination and the amount of the tax and penalty. The amount determined to be due shall be payable after fifteen days.
(Ord. 120-13. Passed 5-6-13.)