A. The license administrator is not required to send a renewal notice or bill to any person subject to the provisions of this article, and failure to send notice or bill shall not affect the validity of any license fee due under this article.
B. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the license administrator he or she fails to file a corrected statement, or if any person subject to the tax imposed by this article fails to apply for a license, the license administrator may determine the amount of license tax due from such persons by means of such information as he or she may be able to obtain.
C. If the license administrator is not satisfied with the information supplied in statements or application filed, he or she may determine the amount of any license tax due by means of any information he or she may be able to obtain.
D. If such a determination is made, the license administrator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Pinole, California, postage prepaid, addressed to the person so assessed at his or her last known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the license administrator for a hearing on the amount of the license tax. If such application is made, the license administrator shall cause the matter to be set for hearing within thirty days before the
City Council
. The license administrator shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed in subsection A of this section for serving notices of assessment. The Council shall consider all evidence produced and shall make findings thereon which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment. (Ord. 338 § 13, 1975).