(a) If any person shall fail or refuse to make a return either in whole or in part, or if the City Clerk has reasonable grounds to believe that any return made is incorrect or is so deficient as not to form the basis of a satisfactory assessment of the tax, the City Clerk may proceed to investigate and determine or estimate the tax liability of the taxpayer and make an assessment thereof. The City Clerk shall give to the taxpayer written notice of any assessment made pursuant to this article. Unless the taxpayer to whom a notice of assessment is directed shall, within thirty (30) days after service thereof, either personally or by certified or registered mail, file with the City Clerk a petition in writing, verified under oath by said taxpayer or the taxpayer's duly authorized agent, having knowledge of the facts, setting forth with definiteness and particularity the items of the assessment objected to, together with the reason for such objections, the assessments shall become and be deemed conclusive and the amount thereof shall be payable at the end of the thirty (30) day period. In every case where a petition for reassessment as above described is filed, the City Clerk shall notify the taxpayer at least twenty (20) days in advance of a hearing thereon to be held in Municipal Court, and such hearing shall be held within sixty (60) days from the filing of the petition for reassessment unless continued by agreement or by the City Clerk for good cause. Unless an appeal is taken within thirty (30) days of the hearing, the Municipal Court’s decision will be final. The assessment of the tax by the City Clerk shall be final as to any person who refused to make a return.
(b) The City Clerk has the authority to revoke any and all licenses and permits issued by the City in the event a licensee/permittee fails to file any City tax return or fails to pay any delinquent taxes, fees or any interest or penalty thereon due and owing to the City. The City Clerk has the authority to deny and prevent any and all licenses and permit privileges to those persons who are delinquent in paying taxes, fees or any interest or penalty thereon due and owing the City. Each license or permit that has been revoked pursuant to this section may be reissued upon payment of all delinquent taxes, fees or any interest or penalty thereon due and owing to the City. (Ord. 299. Passed 5-15-06.)