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If any operator shall fail or refuse to collect the tax or to make, within the prescribed time, any report or remittance of the tax, or any portion thereof, the Tax Collector shall estimate the amount of tax due and assess against such operator the tax, interest, and penalties provided for in this chapter. The Tax Collector shall give a notice in writing of the amount so assessed by serving such notice personally or by depositing it in the United States mail, postage prepaid, and addressed to the operator at his last known place of business.
(§ 25, Ord. 26)
Within ten (10) days after the service of a notice, the operator may apply in writing to the Tax Collector for a hearing on the amount assessed. If the application by the operator for a hearing is not made within the time prescribed, the tax, interest, and penalties determined by the Tax Collector shall become final and conclusive.
(§ 26, Ord. 26)
Upon receipt of the application for a hearing, the Tax Collector shall give not less than five (5) days’ written notice in the manner prescribed in this chapter to the operator to appear at the time and place set forth in the notice and to offer evidence showing why the amount assessed should not be fixed for such tax, interest, and penalties. After such hearing, the Tax Collector shall determine the tax, penalty, and interest to be remitted and shall give written notice thereof to the person in the manner prescribed in this chapter. The amount so deter-mined shall be paid within fifteen (15) days unless an appeal is taken as provided in this chapter.
(§ 27, Ord. 26)
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