(a) If any operator shall fail or refuse to collect the arena admission tax or to make, within the time provided in this chapter, any report and remittance of the tax or any portion thereof required by this chapter, the Director of Finance shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Director of Finance shall procure such facts and information as he is able to obtain on which to base the assessment of any tax imposed by this chapter payable by any operator who has failed or refused to collect the same or to make such report and remittance, he shall proceed to determine and assess against such operator the tax, interest, and penalties provided for by this chapter. In case such determination is made, the Director of Finance 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 his last known address. Such operator may, within ten days after the serving or mailing of such notice, make application in writing to the Director of Finance for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax, interest, and penalties, if any, determined by the Director of Finance shall become final and conclusive and immediately due and payable.
(b) If the operator makes an application to the Director of Finance for a hearing on the assessment within the time and in the manner provided in Section 185.08(a), the Director of Finance shall give not less than five days written notice in the manner prescribed herein to the operator to show cause at a time and place fixed in such notice why the assessment of arena admission tax, interest, and penalties should not be sustained. At such hearing, the operator may appear and offer evidence why such assessment of tax, interest, and penalties should not be sustained. After such hearing, the Director of Finance shall determine the proper tax, interest and penalty to be remitted, and shall thereafter give written notice to the operator in the manner prescribed herein of the determination and the amount of such tax, interest and penalty. The amount determined to be due shall be payable within thirty days after the Director of Finance issues such written determination of the amount of tax, interest and penalty payable by the operator, unless an appeal is taken as provided in Section 185.09. Subject to the rules and regulations promulgated by the Board of Review, the Director of Finance shall have the power to compromise any assessment of interest and penalties.
(Ord. 07-161. Passed 6-20-07.)