§ 4.68.160. Assessment by director.

A.

Assessment. If any service supplier, master meter user or service user required under Section 4.68.110 to pay a tax to the director, fails to timely remit any tax imposed by this chapter, the director shall obtain the necessary facts and information on which to base a reasonable estimate of the tax due. Upon obtaining such facts and information, the director shall determine and assess against the service supplier, master meter user or service user the tax, interest and penalties imposed by this chapter.

B.

Notice of assessment. The director shall give written notice of the amount assessed under Subsection A. of this section to the service supplier, master meter user or service user by serving the written notice personally or by depositing it in the United States mail, postage prepaid, addressed to the last known place of address of the service supplier, master meter user or service user so assessed. The service supplier, master meter user or service user may, within fifteen days after the date of mailing of such notice, make application in writing to the director for a hearing on the amount assessed.

C.

Hearing. If an application for hearing is made, the director shall give not less than five days' written notice to the service supplier, master meter user or service user to show cause at a time and place specified in said notice why the assessed amount should not be fixed for such tax, interest and penalties. At the hearing, the service supplier, master meter user or service user may appear and offer evidence why the assessed amount should not be so fixed. If application by the service supplier, service user or master meter user for a hearing is not made within the time prescribed in this subsection, the tax, interest and penalties assessed by the director shall become final and conclusive and immediately due and payable.

D.

Notice of determination. After the hearing, the director shall determine the tax, interest, and penalties, if any, to be remitted, and shall thereafter give written notice to the service supplier, master meter user or service user of such determination. The decision of the director shall be final and conclusive. Any amount found to be due shall be immediately due and payable to the city upon service of the director's final determination in the manner prescribed in Subsection B. of this section.

(Prior code § 17010; Ords. 22833, 29145.)