a.If any operator fails or refuses to collect the tax imposed by this Article, or to make, within the time provided in this Article, any report and remittance of such tax or any portion thereof, the Finance Director shall proceed in such manner as they may deem best to obtain facts and information on which to base an estimate of the tax due. The Finance Director shall determine and assess against such operator the tax, interest, and penalties provided for by this Article. The Finance Director shall give a notice of the amount so assessed by serving it personally, by email, or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at the last known place of address.

b.Within 10 days after service of such notice, the operator may request, in writing, to the Finance Director for a hearing on the amount assessed. If the operator does not request a hearing within the time prescribed, the tax, interest, and penalties determined by the Finance Director shall become final and conclusive and immediately due and payable.

c.If a request for hearing is made, the Finance Director shall give not less than five days’ written notice in the manner prescribed in this section to the operator of the time and place of the hearing before the Finance Director, or their designee. At such hearing, the operator may appear and offer evidence why such specified tax, interest, and penalties should not be so fixed. After such hearing, the Finance Director shall determine the proper tax to be remitted and shall thereafter give written notice to the operator in the manner prescribed in this section of such determination and the amount of such tax, interest, and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in Section 35-18. (Ord. 3636 § 7, 2021; Ord. 3102, 1992; Ord. 1405, 1964)