5.04.310 Failure to file or correct statement.

(A) If any person fails to file any required statement within the time prescribed, or if after required by the collector he or she fails to file a corrected statement, the collector may determine the amount of license fee due from such person by means of such information as he or she may be able to obtain.

(B) If such a determination is made the collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States post office, postage prepaid, addressed to the person so assessed at his or her last known address. Such person may, within fifteen 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 license fee. If such application is made, the city clerk shall cause the matter to be set for hearing before the city council. The city clerk shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such finding shall be served upon the applicant in the manner prescribed above for serving notices of assessment.