Sec. 12-17. - Determination of tax by tax collector upon default of operator.

If any operator shall fail or refuse to collect the tax levied by this article or to make, within the time provided in this article, any report and remittance of such tax or any portion thereof required by this article, the tax collector shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the tax collector 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 article and payable by any operator who has failed or refused to collect the same or to make such report and remittance, the tax collector shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this article. In any case where determination is made, the tax collector shall give a notice of the amount so assessed, which shall be served upon the person by personal delivery, or electronic mail addressed to the person at the electronic mail address he or she shall register with the tax collector for the purpose of receiving notices provided under this chapter, or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the business or to such other address as he or she shall register with the tax collector for the purpose of receiving notices provided under this chapter; or, should the person have no address registered with the tax collector for such purpose, then to such person's last known address or electronic mail address. For the purposes of this

section, a service by mail is complete at the time of deposit in the United States mail. For purposes of this section, a service by electronic mail is complete at the time of transmission of the electronic mail.

The operator may, within ten (10) calendar days after the serving or mailing of such notice, make application in writing to the tax collector for a hearing on the amount assessed. Refer to Section 12-21.1, Appeals.

(Ord. No. 6391, § II, 10-4-2022; Ord. No. 5823, § 2, 1-6-2009.)