Determination of Tax by Tax Administrator. If any operator shall fail or refuse to
collect said tax and to make, within the time provided in this article, any report
and remittance of said tax or any portion thereof required by this article, the Tax
Administrator shall proceed in such manner as the Tax Administrator may deem best
to obtain facts and information on which to base his/her estimate of the tax due.
A soon as the Tax Administrator shall procure such facts and information as the Tax
Administrator is able to obtain upon which to base the assessment of any tax imposed
by this article and payable by any operator who has failed or refused to collect the
same and to make such report and remittance, the Tax Administrator shall proceed to
determine and assess against such operator the tax and penalties provided for by this
article. In case such determination is made, the Tax Administrator 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/her last
known place of address. Such operator may within thirty (30) days after the serving
or mailing of such notice make application in writing to the Tax Administrator for
a hearing on the amount assessed. If application by the operator for a hearing is
not made within the time prescribed, the tax and penalties, if any, determined by
the Tax Administrator shall become final and conclusive and immediately due and payable.
If such application is made, the Tax Administrator shall give not less than fifteen
(15) 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 and penalties. At such hearing, the operator may appear
and offer evidence why such specified tax and penalties should not be so fixed. After
such hearing the Tax Administrator shall determine the proper tax to be remitted and
shall thereafter give written notice to the person in the manner prescribed herein
of such determination and the amount of such tax and penalties. The amount determined
to be due shall be payable after thirty (30) days unless an appeal is taken as provided
in Section 8-2.610.
(Added by Ord. 674-C.S., amended by Ord. 918-C.S., and Ord. 3079-C.S., § 1, effective
3-19-98)
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