A. If any person fails to file any required statement within the time prescribed, or if, after demand therefor made by the business license officer, any person fails to file a corrected statement, the business license officer may determine the amount of license fee due from such person by means of such information as he or she may be able to obtain or estimate.
B. If such determination is made, the business license officer 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 person so assessed at his or her last known address. Such person may, within fifteen (15) days after the mailing, or serving of such notice, make application in writing to the business license officer for a hearing on the amount of license fee. If such application is made, the business license officer shall cause the matter to be set for hearing within fifteen (15) days. The business license officer shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The business license officer shall consider all evidence produced, and shall make findings and a decision based thereon. (Ord. 3 § 1 (part), 1991: prior code § 5.02.059)