§ 102-315. Failure to collect and report tax; determination of tax by finance director; notice and hearing.

(a)

If any operator shall fail or refuse to collect such tax and to make, within the time provided in this division, any report and payment of such tax or any portion thereof required by this division, the finance director shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the finance director shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this division and payable by any operator who has failed or refused to collect the same and to make such report and payment, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this division. If such determination is made, the finance director 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 last known address. Such operator may within ten days after the serving or mailing of such notice make application in writing to the finance director 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 finance director shall become final and conclusive and immediately due and payable. If such application is made, the finance director shall give not less than five days' written notice in the manner prescribed in this division to the operator to show cause at a time and place fixed in such notice why such amount specified by the finance director 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 finance director shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this division of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is taken as provided in section 102-316.

(b)

The finance director may with the approval of the city manager charge a reasonable fee for obtaining information that requires the ascertainment of amounts of any tax collected by the operator, or any prorations and any expenses entailed by the finance director in determining the prorations of any amount collected or due upon any transfer.

(Code 1964, § 41-52)