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 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 possession or that may come into his 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 determination in the same manner as provided in Section 3.28.070. The operator shall be entitled to apply for a hearing on the amount assessed to him pursuant to the procedure set forth in Section 3.28.080 and shall thereafter be entitled to appeal to the city council in accordance with the provisions of Section 3.28.090. The penalties and interest provided by Section 3.28.070 shall be applicable to the amount of deficiency established pursuant to this section. (Prior code § 1812)