If any operator shall fail or refuse to collect the tax and to make, within the time provide in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the Tax Collector 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 Tax Collector secures such facts and information as he or she is able to obtain upon which to base the assessment of any operator who has failed or refused to collect the same and to make the report and remittance, he or she shall proceed to determine and assess against the operator the tax, interest and penalties provided for by this chapter. When the determination has been made, the Tax Collector 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 this last known address. The operator may, within ten days after the serving or mailing of the notice, make application in writing to the Tax Collector for a hearing on the amount assessed. If application by the operator for a hearing is not made within the ten-day period, the tax, interest and penalties determined by the Tax Collector shall become final and conclusive and immediately due and payable. If such application is made, the Tax Collector shall give not less than five-days’ written notice to the operator, in the manner prescribed above, to show cause at a time and place fixed in said notice why the amount specified therein should not be so fixed. After the hearing, the Tax Collector shall determine the proper tax to be remitted and shall thereafter give written notice to the operator in the manner prescribed above of the determination and the amount of the tax, interest and penalties. The amount determined to be due shall be payable 15 days after the serving or mailing of the notice unless an appeal is taken as provided in § 5.68.170 of this chapter.
(1995 Code, § 5.68.140)