3.08.290 Failure to file return and remit tax-Determination of tax due by administrator.

   If any person required to remit the tax imposed by this chapter fails to file a return, the administrator shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due.

   As soon as the administrator shall procure such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this article and payable by any person who has failed or refused to make such report and remittance, he or she shall proceed to determine and assess against such person the tax, interest and penalties provided for by this chapter. (Prior code § 23.05.504)

3.08.300 Deficiency determination-Recomputation of tax-Authority to make.

   If the administrator has reasonable cause to believe the return or returns of the amount of tax required to be paid to the city by any person under this article is erroneous, he or she may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his or her possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for one or more periods. (Prior code § 23.05.505)

3.08.310 Notice of administrator determination.

   The administrator shall give to the person written notice of any determinations made pursuant to Sections 3.08.290 and 3.08.300 of this chapter. This notice may be served personally or by postage prepaid mail addressed to the person at the address as it appears in the records of the administrator. In case of service by mail of any notice required under this article, the service is complete at the time of deposit in the United States mail. (Prior code § 23.05.506)

3.08.320 Hearing-Director of finance determination.

   Any person served pursuant to Section 3.08.310 of this chapter may, within fifteen (15) days after service or mailing of such notice, make application in writing to the director of finance for a hearing to review the amounts determined and assessed under Section 3.08.290 or 3.08.300 of this chapter. If application by the person for a hearing is not made within the time prescribed, the tax, interest, and penalties, if any, determined by the administrator shall become final and conclusive and immediately due. (Prior code § 23.05.507)

3.08.330 Appeal.

   Any person aggrieved by any decision of the director of finance with respect to any determination made pursuant to Section 3.08.320 of this chapter may appeal to the council by filing a notice of appeal with the city clerk within fifteen (15) days after service of the administrator's decision. The council may hear the matter itself or may refer the matter to a hearing examiner as authorized by Section 1.24.050 of this code. The council decision shall be final and conclusive and shall be served upon the appellant in the manner prescribed by Section 3.08.310 of this chapter. Any amounts determined shall be due and payable upon the service of notice. (Prior code § 23.05.508)