If any operator shall fail or refuse to collect the tax and to make, within the time provided in this article, any report and remittance of the tax, or any portion thereof, required by the provisions of this article, the Tax Administrator shall proceed in such manner as he or she may deem best to obtain the facts and information on which to base his or her estimate of the tax due. As soon as the Tax Administrator shall procure the facts and information as he or she is able to obtain upon which to base the assessment of any the tax imposed by the provisions of this article and payable by any operator who has failed or refused to collect the tax and to make the report and remittance, the Tax Administrator shall proceed to determine and assess against the operator the tax, interest and penalties provided for by the provisions of this article. In the event the determination is made, the Tax Administrator shall give notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his or her address as it appears in the records of the Tax Administrator. The operator, within ten days after the service or mailing of the notice, may make an application in writing to the Tax Administrator for a hearing on the amount assessed. If an application by the operator for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Tax Administrator shall become final and conclusive and immediately due and payable. If such an application is made, the Tax Administrator 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 the amount specified therein should not be fixed for the tax, interest and penalties. At such hearing, the operator may appear and offer evidence why the specified tax, interest and penalties should not be so fixed. After the hearing, the Tax Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this section of the determination and the amount of the tax, interest and penalties. The amount determined to be due shall be payable after 15 days, unless an appeal is filed as provided in § 5.03.059.
(1966 Code, § 17A-9) (Ord. 499, § 9)