§ 11-31. Assessments, payment under protest, appeal.

(a)

If a person fails to obtain a business license or to furnish the information required by this ordinance or the license official, the license official shall examine such records of the business or any other available records as may be appropriate, and conduct such investigations and statistical surveys as the license official may deem appropriate to assess a license tax and penalties as provided herein.

(b)

A notice of initial assessment shall be served by certified mail to the address provided by the licensee or the address ascertained by the best available records. The failure of the licensee to sign for certified mail at the address provided does not constitute a bar to administrative action, as the applicant is deemed to have provided accurate information for contact having certified that information under oath, and having expressed consent to administrative oversight by submitting a sworn application for approval.

(c)

The initial assessment is subject to appeal only as provided herein. After receiving notice of an initial assessment, the licensee can apply for initial adjustment of the assessment, by asking for an administrative review by the license official within 15 days after the date of the certified mailing or the assessment will become final. The application for an initial adjustment of the assessment must be accompanied by the payment in full of the assessment and any penalties under protest. The license official shall establish a uniform procedure for the administrative hearing on an application for adjustment of assessment, and issuing a notice of final assessment.

(d)

Failure to seek an administrative hearing waives the right to appeal the final assessment to a hearing officer and to city council.

(Ord. No. 2014-18, 6-10-14; Ord. No. 2014-49, 8-12-14)

Editor's note

Ord. No. 2014-18, adopted June 10, 2014, repealed the former § 11-31, and enacted a new section as set out herein. The former § 11-31 pertained to assessments and derived from Ord. No. 91-24, § 11, adopted June 25, 1991.