A. If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of surcharge due shall be assessed by the treasurer from such information as may be obtainable and, if necessary, the surcharge may be estimated on the basis of external indices, such as:
1. Number of rooms;
2. Location;
3. Scale of rents;
4. Comparable rents;
5. Types of accommodations and services;
6. Number of employees; or
7. Other factors. (2000 Code § 7-714)
B. Written notice of such assessments shall be given to the person liable for the collection and payment of the surcharge. Such assessment shall finally and irrevocably fix and determine the surcharge unless the person against whom it is assessed, within ninety (90) days after the giving of notice of such assessment, shall apply in writing to the city council for a hearing, or unless the treasurer, upon his own initiative, shall reassess the same. After such hearing, the city council shall give written notice of its determination to the person against whom the surcharge is assessed, and such determination shall be final. (2000 Code § 7-714; amd. Ord. 1079, 4-8-2008, eff. 5-8-2008)