If any operator fails or refuses 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 Clerk shall proceed in such a manner as s/he may deem best to obtain facts and information on which to base his/her estimate of the tax due. As soon as the Clerk procures such facts and information upon which to base the assessment of any tax imposed by this chapter and payable by any operator who failed or refused to collect the same and to refuse to collect the same and to make a report and remittance, s/he shall proceed to determine and assess against the operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the Clerk shall give notice of the amount so assessed by serving it personally, or by depositing it in the U.S. mail, postage prepaid, addressed to the operator so assessed at his/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 Clerk for a hearing on the amount assessed. If an application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Clerk, shall become final and conclusive, and immediately due and payable. If any application is made, the Clerk 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 be so fixed. After the hearing, the Clerk shall determine the proper tax to be remitted, and shall give written notice to the person in the manner prescribed herein of the determination and the amount of tax, interest and penalties. The amount determined to be due shall be payable after fifteen days, unless an appeal is taken as provided in Section 185.09.
(Ord. 99-108. Passed 12-13-99.)
(Ord. 99-108. Passed 12-13-99.)