If the Tax Collector is not satisfied with a return filed by an operator or the amount of the tax required to be paid to the city pursuant to a return, he or she may compute and determine the amount required to be paid upon the basis of the facts contained in the return or upon the basis of any information within his or her possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for any period. The Tax Collector shall give to the operator written notice of his or her determination in the same manner as provided in § 5.68.140 of this chapter. The operator shall be entitled to apply for a hearing on the amount assessed to him or her pursuant to the procedure set forth in § 5.68.140 of this chapter and shall thereafter be entitled to appeal to the City Council in accordance with the provisions of § 5.68.170 of this chapter. The penalties and interest provided by §§ 5.68.090 through 5.68.120 of this chapter shall be applicable to the amount of deficiency established pursuant to this section.
(1995 Code, § 5.68.150)