If any vendor fails or refuses to collect the tax and to make, within the time provided in this chapter, any report and remittance of the tax, or any portion thereof required by this chapter, the Clerk-Treasurer shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Clerk-Treasurer procures such facts and information upon which to base the assessment of any tax imposed by this chapter and payable by any vendor who has failed or refused to collect the same and to make a report and remittance, he or she shall proceed to determine and assess against the vendor the tax, interest and penalties provided for by this chapter.
In case such determination is made, the Clerk-Treasurer shall give notice of the amount so assessed by serving it personally, or by depositing it in the U.S. mail, postage prepaid, addressed to the vendor so assessed at the vendor's last known place of address. The vendor may within ten (10) days after the service or mailing of the notice make application in writing to the Clerk-Treasurer for a hearing on the amount assessed.
If an application by the vendor for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Clerk-Treasurer, shall become final and conclusive, and immediately be due and payable.
If an application by the vendor is made, the Clerk-Treasurer shall give not less than five (5) days' written notice in the manner prescribed herein to the vendor to show cause at a time and place fixed in the notice why the amount specified therein should not be fixed for the tax, interest and penalties. At the hearing the vendor may appear and offer evidence why the specified tax, interest and penalties should not be so fixed.
After the hearing, the Clerk-Treasurer shall determine the proper tax to be remitted, and shall give written notice to the vendor in the manner prescribed herein of the determination and the amount of the tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as proved in Section 195.10 hereof.
(Ord. 1717. Passed 6-28-99.)