§ 3-1.119. Statements: Failure to file or correct: Determination of taxes: Notices: Hearings.

(a)

Determinations. If any person shall fail to file any statement required by the provisions of this chapter within the time prescribed, or if, after demand therefor made by the Finance Director, any person shall fail to file such corrected statement, the Finance Director may determine the amount of business tax due from such person by means of such information as the Finance Director may be able to obtain.

(b)

Determinations: Notices. If such a determination is made, the Finance Director shall give notice of the amount so assessed by serving such notice personally or by depositing such notice in the United States Post Office at Simi Valley, California, postage prepaid, addressed to the person so assessed at his last known address.

(c)

Determinations: Hearings: Requests. Such person, within fifteen (15) days after the mailing or serving of such notice, may make an application in writing to the Finance Director for a hearing on the amount of the business tax. If such an application is made, the Finance Director shall cause the matter to be set for a hearing before the Council within fifteen (15) days.

(d)

Determinations: Hearings: Notices. The Finance Director shall give at least ten (10) days' notice to such person of the time and place of the hearing in the manner set forth in subsection (b) of this section.

(e)

Determinations: Hearings. The Council shall consider all evidence produced and shall make findings thereon which shall be final and conclusive.

(f)

Determinations: Hearings: Findings: Notices. A notice of such findings shall be served upon the applicant in the manner set forth in subsection (b) of this section.

(§ 1, Ord. 554, eff. January 11, 1984)