If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Finance Director such person fails to file a corrected statement, the Finance Director may determine the amount of license tax due from such person by means of such information as the Finance Director may be able to obtain.

In such case, the Finance Director shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, to the last known address of the person so assessed. Such person may, within 10 days after the mailing or serving of such notice, make application, in writing, to the Finance Director for a hearing on the amount of the license tax. If such application is timely made, the Finance Director shall cause the matter to be set for hearing within 15 days. The Finance Director shall give at least 10 days’ notice to such person of the time and place of hearing as prescribed above for service of notice of assessment. The Finance Director shall consider all evidence produced, and written notice of the findings thereon, which findings shall be final as to the City and subject to judicial review under Code of Civil Procedure Section 1094.5, shall be served upon the applicant as prescribed above for the service of the notice of assessment. (Ord. 3559 § 6, 2017)