§ 5.53. Assessment of license tax upon failure to file statement, etc.

If any person fails to file any requirement statement within the time prescribed herein, or if after demand therefor is made by the city clerk and such persons fails to file a corrected statement, the city clerk may determine the amount of the license tax due from such person upon such information as he may be able to obtain. If necessary, the city clerk may estimate the tax required to be paid under this chapter upon the basis of the average number of people employed, or by considering other facts. In case a determination is made, the city clerk shall give notice of the amount so assessed by serving the same personally or by depositing the same in the United States Post Office in the city, postage prepaid thereon, and addressed to the person so assessed at his last known address. Such person may, within ten days after the mailing or serving of such notice, make application in writing to the city clerk for a hearing on the amount of the assessed tax. If application is not made within that time prescribed, the assessment shall become final. If such an application is filed within the ten day period, the city clerk must cause the matter to be set for hearing within fifteen days before the city council. The city council shall consider all evidence produced and shall make written findings thereon. A copy of such findings shall be served upon the applicant in the manner prescribed above for the service of notice of assessment. Such findings shall become final at the expiration of five days from the date of service within which time exceptions may be filed by the applicant. If filed, the city council shall consider the exceptions, make such modification upon the written findings as may be deemed necessary, and thereupon the final assessment shall be made. (Ord. No. 802, § 22; Ord. No. 868, § 22; Ord. No. 871; Ord. No. 1055, § 6, Exh. B.)