If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the License Tax Collector such person fails to file a corrected statement, the License Tax Collector may determine the amount of license tax due from such person by means of such information as he or she may be able to obtain. In case such a determination is made, the License Tax Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the US Post Office at the city, postage prepaid, addressed to the person so assessed at his or her last known address. The License Tax Collector must cause the matter to be set for hearing by the Council, and he or she shall give at least ten-day notice to such person of the time and place of hearing in the manner prescribed above for the service of notice of assessment. The Council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final, shall be served upon the applicant in the manner prescribed above for service of notice of assessment.
('61 Code, § 6-1.09) (Ord. 228 N.S., passed - - )