(A) If any operator shall fail or refuse to collect 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 Tax Commissioner shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Tax Commissioner shall procure such facts and information as he is able to obtain on which to base the assessment of any tax imposed by this chapter payable by any operator who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest, and penalties provided for by this chapter. In case such determination is made, the Tax Commissioner shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known address. Such operator may, within ten days after the serving or mailing of such notice, make application in writing to the Tax Commissioner for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest, and penalties. If any, determined by the Tax Commissioner shall become final and conclusive and immediately due and payable.
(B) If such application is made, the Tax Commissioner shall give not less than five days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in such notice why the amount specified therein should not be fixed for such tax, interest, and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest, and penalties should not be so fixed. After such hearing, the Tax Commissioner shall determine the proper tax to be remitted, and shall thereafter give written notice to the person in the manner prescribed herein of the determination and the amount of such tax, interest, and penalty. The amount determined to be due shall be payable after 30 days unless an appeal is taken as provided in § 97.09. Subject to the policies laid down by the Board of Review, the Tax Commissioner shall have the power to compromise any assessment of interest and penalties.
(Ord. 67-1978, passed 11-15-78)