If any operator fails or refuses to collect said tax and 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 tax administrator shall proceed to obtain facts and
information on which to base an estimate of the tax due. As soon as the tax administrator
procures such facts and information needed to base the estimate of any tax imposed
by this chapter and payable by any operator who has failed or refused to collect the
same and to make such report and remittance, the tax administrator 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 tax administrator shall
give a notice of the amount so assessed by serving it personally or by depositing
it in the United States mail, addressed to the operator so assessed at the last known
mailing address provided by the operator. The operator may within ten days after the
serving or mailing of such notice make application in writing to the tax administrator
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 tax administrator shall become final and conclusive and immediately due and
payable. If such application is made, the tax administrator 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 the notice why the amount specified therein should not
be fixed for the tax, interest, and penalties. At such hearing, the operator may appear
and offer evidence why the specified tax, interest, and penalties should not be so
fixed. After the hearing the tax administrator shall determine the proper tax to be
remitted and shall thereafter give written notice to the person in the manner prescribed
herein of such determination and the amount of such tax, interest, and penalties.
The amount determined to be due shall be payable after fifteen days unless reconsideration
is requested as provided in Section 3.08.095.
(Ord. No. 3232, § 1, 10-16-12)
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