§ 37.79 HEARING.
   (A)   If such application is made, the Tax Collector shall give not less than five days written notice in the manner prescribed in this subchapter to the operator to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for such tax, interest and penalties.
   (B)   At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed.
   (C)   After such hearing, the Tax Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this subchapter of such determination and the amount of such tax, interest and penalties.
   (D)   The amount determined to be due shall be paid within 15 days unless an appeal is taken as provided in this subchapter.
('81 Code, § 3.20.210)