If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Clerk may determine the amount of license tax due from such person by means of such information as he may be able to obtain.
In case such a determination is made, the Clerk shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Selma, postage prepaid, addressed to the person so assessed at his last known address. The person may, within ten (10) days after the mailing or servicing of the notice, make application in writing to the Clerk for a hearing on the amount of the license tax. The Clerk must cause the matter to be set for hearing within fifteen (15) days before the Council regardless of whether or not the application is made. The Clerk shall give at least ten (10) days' notice to the person of the time and place of hearing in the manner prescribed herein for the service of notice of assessment. 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 herein for the service of notice of assessment. (Ord. 474, 11-15-1954)