§ 4.56.135. Assessments.

The tax administrator may make an assessment for taxes not paid or remitted by a person required to pay or remit. The tax administrator shall mail a notice of such assessment, which shall refer briefly to the amount of the taxes, penalties and interest imposed and the time and place where the assessment may be contested, to the service supplier and/or the service user at least ten (10) days prior to the date of the hearing and shall post such notice for at least five (5) continuous days prior to the date of the hearing. A penalty of twenty-five percent (25%) of the amount of the tax set forth in the notice shall be imposed, along with interest at the rate of three-quarters of one percent (¾%) per month, or any fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid, but not less than five dollars ($5.00). Any interested party having any objections may appear and be heard at the hearing provided his or her objection is filed in writing with the tax administrator prior to the time of the hearing. At the time fixed for considering such assessment, the tax administrator shall hear the same, together with any objections filed as provided in this section, and thereupon may confirm or modify such assessment.

(Ord. 6857 § 2 (part), 2001)