If any person fails to file any required statement within the time prescribed, or,
if after demand therefore made by the Tax Collector, such person fails to file a corrective
statement, or if any person subject to the business tax imposed by the provisions
of this Chapter fails to apply for a business tax certificate, or if the Tax Collector
is not satisfied with the information supplied and statements or applications filed,
the Tax Collector may determine the amount of business tax due from such person by
means of such information as he may be able to obtain.
If such determination is made, the Tax Collector shall give 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 last known address. A
taxpayer who disputes the Tax Collector's determination must seek review in accordance
with the provisions of Article 8 of this Chapter before seeking judicial review.
(Rep. & Reen. Ord. 4396—3/5/02)
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