(A) If any operator fails or refuses to collect the tax imposed by this subchapter, to file a return and to make a remittance of such tax or any portion thereof, as required by this subchapter, the Tax Commissioner shall proceed in such a manner as is deemed best to obtain information on which to base the estimate of the tax due. When the Tax Commissioner has such information as he or she can obtain, upon which to base the assessment of any tax imposed by this subchapter and payable by any operator who has failed or refused to collect the same, to file a return and to make a remittance of the proper amount thereof, he or she shall proceed to determine and assess against such operator the tax, interest and/or penalty provided for in this subchapter.
(B) In any case wherein such determination is made, the Tax Commissioner shall give notice of the amount to be assessed by serving it personally or by registered or certified mail upon such operator. Such operator may, within ten days after the serving or mailing of such notice, make application, in writing, to the Tax Commissioner for a hearing on the amount assessed. If an application by the operator is not made within the time prescribed, the tax and penalty determined by the Tax Commissioner shall become final and conclusive and immediately due and payable. If such application is made, the Tax Commissioner shall give not less than five days’ written notice in the manner prescribed in this section to the operator to show cause at a time and place fixed in such notice why such amounts specified therein should not be fixed for such tax and penalty. At any such hearing, the operator may appear and offer evidence why such specified tax and penalty should not be so fixed. After such hearing, the Tax Commissioner shall determine the proper tax to be remitted and shall thereafter give written notice to the operator, in the manner prescribed in this section, of such determination and the amount of such tax and penalty. The amount determined to be due shall be payable within 15 days.
(Ord. 1348-06, passed 6-19-2006)