§ 4.72.110. Failure to collect and report tax - Amount estimated by director of finance - Procedures.
Latest version.
If any operator fails or refuses to collect the tax and to make any report and remittance
of the tax or any portion thereof as required by this chapter, the director of finance
shall proceed in such manner as the director may deem best to obtain facts and information
on which to base his or her estimate of the tax due. As soon as the director of finance
shall procure such facts and information as the director is able to obtain upon which
to base the assessment of any tax required to be remitted under this chapter by any
operator who has failed or refused to collect the same and to make such report and
remittance, he or she 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 or her last known place of 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. If such application is made, 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 said notice why
said amount specified therein should not be fixed for such tax, interest and penalties.
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 director of
finance shall determine the proper tax to be remitted and paid, 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 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 the service of the director's final determination.
(Prior code § 13008; Ord. 29145.)
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