If any person fails to file any required statement, or if after demand made by the collector, he/she fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to apply for a license, the collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.
If the collector is not satisfied with the information supplied in statements or applications filed, he/she may determine the amount of any license tax due by means of any information he/she may be able to obtain.
If such a determination is made, the collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States post office at Placerville, California, postage prepaid, addressed to the person so assessed at his/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 collector for a hearing on the amount of the license tax and shall pay a nonrefundable thirty dollar ($30.00) filing fee. If such application is made, the collector shall cause the matter to be set for a hearing within thirty (30) days before the city council. The collector shall give at least fifteen (15) days notice to such person of the time and place that the hearing will be held. 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. 1354, 4-10-1984)