(A) If a person fails to file any required statement within the time prescribed, or after demand therefor made by the Collector or if any person subject to the tax imposed by this Chapter fails to apply for a business tax certificate, the Collector may determine the amount of business tax due from such person by means of such information obtained from any source.
(B) If the Collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any business tax due by means of any relevant information he may be able to obtain.
(C) If such a determination is made the Collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Taft, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may within fifteen (15) days after the mailing or serving of such notice, make application in writing to the City Clerk for a hearing on the amount of the business tax. If such application is made, the City Clerk shall cause the matter to be set for hearing before the City Council. The City Clerk shall give at least ten (10) days' notice to such person of the time and place of hearing in the manner prescribed above in this subsection for serving notices of assessment. The City Council shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above in this subsection for serving notices of assessment. (Ord. 621-94, 12-20-1994)