If any person fails to file any required statement within the
time prescribed, or if after demand therefor made by the collector
he fails to file a corrected statement, or if any person subject to
a license tax imposed hereunder fails to apply for a license, or if
any such person disputes the amount of tax due or the categorization
of the business involved, the collector may determine the amount of
license tax due from such person by means of such information as he
may be able to obtain.
(Prior code § 2151; Ord. 908 § 2, 1971)
If the collector is not satisfied with the information supplied
in statements or applications filed, he may determine the amount of
any license tax due by means of any information he may be able to
obtain.
(Prior code § 2151; Ord. 908 § 2, 1971)
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 at Palm Springs, California, postage
prepaid, addressed to the person so assessed at his last known address.
Such person may, within fifteen days after the mailing or serving
of such notice, make application in writing to the collector for a
hearing on the amount of the license tax. If such application is made,
and the collector does not thereupon make an adjustment in the assessment
satisfactory to the taxpayer, the collector shall cause the matter
to be set for hearing within thirty days before the city council.
The collector 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. Notices
of such findings shall be served upon the applicant in the manner
prescribed above for serving notices of assessment.
(Prior code § 2151; Ord. 908 § 2, 1971)
