(A) Authority. If any person fails to file any required statement within the time prescribed or if, after demand therefor made by the License Collector, he fails to file a corrected statement, the License Collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.
('81 Code, § 5.04.210)
(B) Hearing on determination.
(1) In case such a determination is made as provided in division (A) of this section, the License Collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Santa Paula, California, postage prepaid, addressed to the person so assessed at his last known address.
(2) Such person may, within 10 days after the mailing or serving of such notice, make application in writing to the License Collector for a hearing on the amount of the license tax.
(3) If such application is made or if no application is made within the time prescribed, the License Collector shall cause the matter to be set for a hearing within 15 days thereafter before the Council.
(4) The License Collector shall give at least 10 days notice to such person of the time and place of hearing in the manner prescribed above in this division for the service of notice of assessment.
(5) The Council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final, shall be served upon the applicant in the manner prescribed above in this division for service of notice of assessment.
('81 Code, § 5.04.220)