(A) If any person fails to file any required statement within the time prescribed in §§ 12.9 and 12.10 or if, after demand therefor made by the Director of Finance, he or she fails to file a corrected statement, the Director of Finance may determine the amount of license tax due from the person by means of the information, as he or she may be able to obtain.
(B) (1) If a determination is made, the Director of Finance shall give a notice of the amount so assessed by serving it personally or by depositing it in the U.S. Post Office, postage prepaid, addressed to the person so assessed at his or her last known address. The person may, within 15 days after the mailing or serving of the notice, make application in writing to the Director of Finance for a hearing on the amount of the license tax.
(2) If the application is made, the Director of Finance shall cause the matter to be set for hearing within 15 days before the City Council. The Director of Finance shall give at least ten days notice to the person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The Council shall consider all evidence produced and shall make findings thereon, which shall be final. Notice of the findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.
(`61 Code, § 12.12) (Ord. 397, passed 12-27-1960)