If any operator shall fail or refuse to collect the tax and to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the Tax Commissioner shall proceed in a manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Tax Commissioner procures the facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any operator who has failed or refused to collect the same and to make the report and remittance, he or she shall proceed to determine and assess against the operator the tax, interest and penalties provided for by this chapter. In case the determination is made, the Tax Commissioner shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his or her last known place of address. The operator may within ten days after the serving or mailing of the notice make application in writing to the Tax Commissioner for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Commissioner shall become final and conclusive and immediately due and payable. If the application is made, the Tax Commissioner shall give not less than five days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for the tax, interest and penalties. At the hearing, the operator may appear and offer evidence why the specified tax, interest and penalties should not be so fixed. After the hearing, the Tax Commissioner shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of the determination and the amount of the tax, interest and penalty. The amount determined to be due shall be payable after 30 days unless an appeal is taken as provided in § 185.09. The Tax Commissioner shall have the power to compromise any liability imposed by this chapter.
(Ord. 36-1978, passed 5-8-1978)