§ 110.11  ASSESSMENTS; PAYMENT UNDER PROTEST; APPEAL.
   (A)   If a person fails to obtain a business license or to furnish the information required by this chapter or the License Official, the License Official shall examine such records of the business or any other available records as may be appropriate, and conduct such investigations and statistical surveys as the License Official may deem appropriate to assess a license tax and penalties as provided herein.
   (B)   A notice of assessment shall be served by certified mail or personal service. An application for adjustment of the assessment may be made to the License Official within five (5) days after the notice is mailed or personally served or the assessment will become final. The License Official shall establish a uniform procedure for hearing an application for adjustment of assessment and issuing a notice of final assessment.
   (C)   A final assessment may be appealed to the Council only by payment in full of the assessment under protest within five (5) days and the filing of written notice of appeal within ten (10) days after payment pursuant to the provisions of this chapter relating to appeals to Council.
(Ord. 2019-04, passed 6-18-2019)