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procure such facts and information as he is able to obtain upon <br />which to base the assessment of any tax imposed by this ordinance <br />and payable by any operator who has failed or refused to collect the <br />same and to make such report and remittance, he shall proceed to <br />determine and assess against such operator the tax, interest and <br />penalties provided for by this ordinance. In case such determina- <br />tion is made, the Tax Administrator shall give a notice of the amount <br />so assessed by serving it personally or by depositing it in the <br />United States mail, postage prepaid, addressed to the operator so <br />assessed at his last known place of address. Such operator may <br />within ten (10) days after the serving or mailing of such notice <br />make application in writing to the Tax Administrator for a hearing <br />on the amount assessed. If application by the operator for a hear- <br />ing is not made within the time prescribed, the tax, interest and <br />penalties, if any, determined by the Tax Administrator shall become <br />final and conclusive and immediately due and payable~ If such <br />application is made, the Tax Administrator shall give not less than <br />five (5) days written notice in the manner prescribed herein to the <br />operator to show cause at a time and place fixed in said notice why <br />said amount specified therein should not be fixed for such tax, <br />interest and penalties. At such hearing, the operator may appear <br />and offer evidence why such specified tax, interest and penalties <br />should not be so fixed. After such hearing the Tax Administrator <br />shall determine the proper tax to be remitted and shall thereafter <br />give written notice to the person in the manner prescribed herein of <br />such determination and the amount of such tax, interest and penal- <br />ties. The amount determined to be due shall be payable after <br />fifteen (15) days unless an appeal is taken as provided in Section~. <br />Section 10. Ap~ea~. Any operator aggrieved by any decision of the <br />Tax Administrator with respect to the amount of such tax, interest <br />and penalties, if any, may appeal to the City Council by filing a <br />notice of appeal with the City Clerk within fifteen (15) days of the <br />serving or mailing of the determination of tax due. The Council <br />shall fix a time and place for hearing such appeal, and the City <br />Clerk shall give notice in writing to such operator at his last <br />known place of address. The findings of the Council shall be F~.nal <br /> <br />-6- <br /> <br /> <br />