If a return required by this chapter is not filed, or if a return when filed is incorrect or insufficient, the amount of tax due shall be assessed by the director from such information as may be obtainable and, if necessary, the tax may be estimated on the basis of external indices, such as number of rooms, location, scale of rents, comparable rents, types of accommodations and services, number of employees, or other factors. Written notice of such assessments shall be delivered to the office of the hotel. Such assessment shall finally and irrevocably fix and determine the tax unless the person or entity against whom it is assessed, within thirty (30) days after the giving of notice of such assessment, shall apply in writing to the town council or its designee for a hearing or unless the director on his own motion shall reassess the same. After such hearing, the town council or its designee shall give written notice of its determination to the person or entity against whom the tax is assessed and such determination shall be final. (Ord. 415, 4-8-2013)