§ 4.12.080. Failure to collect and report tax—Determination of tax by Tax Administrator.

If any distributor shall fail or refuse, within the time provided for in this Chapter, to make any report and remittance of said tax or any portion thereof required by this Chapter, the Tax Administrator shall proceed to obtain facts and information on which to base his or her estimate of the tax due. As soon as the Tax Administrator shall procure such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this Chapter and payable by any distributor who has failed or refused to make such report and remittance, he or she shall proceed to determine and assess against such distributor the tax, interest, and penalties provided for by this Chapter. 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 distributor so assessed, at his or her last-known place of address. Such distributor may within ten days after the service or mailing of such notice make application in writing to the Tax Administrator for a hearing on such amount assessed. If application by the distributor for a hearing is not made within the time prescribed, the tax, interest, 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 five days' written notice in the manner prescribed herein to the distributor to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed for such tax, interest, and penalties. At such hearing, the distributor may appear and offer evidence why such specified tax, interest, 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 distributor in the manner prescribed herein of such determination and the amount of such tax, interest, and penalties. The amount determined to be due shall be payable after fifteen (15) days, unless an appeal is taken as provided in Section 4.12.090.

(Prior code § 5-22.18)