(A) If any person fails to file any required sworn statement within the time prescribed, or fails to file a corrected sworn statement demanded by the collector, or if the collector is not satisfied with the information supplied in sworn statements or applications filed, or if any person subject to the business tax fails to apply for a business tax certificate, the collector may determine the amount of business tax due from such person by means of information reasonably available to the collector.
(B) (1) If such a determination is made, the collector shall give the person so assessed notice thereof by personal service or by depositing the notice in the United States mail, postage prepaid, addressed to the person so assessed at his/her last known address.
(2) Such person may, within 15 days after the mailing or serving of such notice, appeal the amount of the business tax to the city manager in accordance with section 11-26.
(`64 Code, Sec. 16-16) (Ord. No. 2456, 2838)