§ 3-5.308. Failure to collect and report taxes: Determinations by Tax Collector.
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If any operator shall fail or refuse to collect the tax required by the provisions
of this article and to make, within the time provided in this article, any report
or remittance of such tax, or any portion thereof, the Tax Collector shall estimate
the amount of tax due and assess against such operator the tax, interest, and penalties
provided for by this article. The Tax Collector shall give a notice in writing of
the amount so assessed by serving such notice personally or by depositing it in the
United States mail, postage prepaid, addressed to the operator at his last known place
of business. Such operator may, within ten (10) days after the service or mailing
of such notice, make an application in writing to the Tax Collector for a hearing
on the amount assessed. If an application by the operator for a hearing is not made
within the time prescribed, the tax, penalties, and interest determined by the Tax
Collector shall become final and conclusive.
Upon the receipt of an application for a hearing, the Tax Collector shall give not
less than five (5) days' written notice, in the manner set forth in this section,
to the operator to appear at the time and place set forth in such notice and to offer
evidence showing why the amount assessed should not be fixed for such tax, penalties,
and interest. After such hearing the Tax Collector shall determine the tax, penalties,
and interest to be remitted and shall give written notice thereof to the person in
the manner set forth in this section. The amount so determined shall be paid within
fifteen (15) days unless an appeal is filed as provided in Section 3-5.309 of this article.
(§§ 25 through 27, Ord. 12)
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