Whenever the Director of Finance determines that any tax is or may be due to the City under the provisions of this article, the Director of Finance may make and give notice of an assessment for such tax. The manner of making and providing notice of such assessment, the right to a hearing, the manner of providing for and conducting such hearing, the preparation and service of the decision, and the manner of filing and passing upon exceptions shall be the same as are provided in Section 21.16 of this chapter.