If the Finance Director believes that the tax imposed by the article has been insufficiently returned by a hotel operator, either because the operator has failed or refused to properly collect or remit the tax, or has failed to make a return, or has made a return which is incomplete, deficient or otherwise erroneous, he or she may proceed to investigate and determine or estimate the tax liability of the hotel operator and make an assessment therefor. Assessment shall be served upon the taxpayer either personally or by certified mail.
(Ord. 1334, passed 1-7-02)