§ 3.70.080. Debts; deficiencies; determinations; hearings.

A.

The amount of any tax, penalties, and interest imposed by the provisions of this chapter shall be deemed a debt to the city and any person conducting an operation without also making payment to the city of the taxes imposed by this chapter shall be liable in an action in the name of the city in any court of competent jurisdiction for the amount of the tax, and penalties and interest imposed on such operation.

B.

If the finance director is not satisfied that any statement filed as required under the provisions of this chapter is correct, or that the amount of tax is correctly computed, the finance director may compute and determine the amount to be paid and make a deficiency determination upon the basis of the facts contained in the statement or upon the basis of any information in his or her possession or that may come into his or her possession. One or more deficiency determinations of the amount of tax due for a period or periods may be made. When a person discontinues engaging in an operation, a deficiency determination may be made at any time within three years thereafter as to any liability arising from engaging in such business whether or not a deficiency determination is issued prior to the date the tax would otherwise be due.

C.

Under any of the following circumstances, the finance director may make and give notice of a determination of the amount of tax owed by a person under this chapter:

1.

If the person has not filed any statement or return required under the provisions of this chapter.

2.

If the person has not paid any tax due under the provisions of this chapter.

3.

If the person has not, after demand by the finance director, filed a corrected statement or return, or furnished to the finance director adequate substantiation of the information contained in a statement or return already filed, or paid any additional amount of tax due under the provisions of this chapter.

4.

If the finance director determines that the nonpayment of any tax due under this chapter is due to fraud, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to penalties and interest otherwise stated in this chapter.

5.

The notice of determination shall separately set forth the amount of any tax known by the finance director to be due or estimated by the finance director, after consideration of all information within the finance director's knowledge concerning the business and activities of the person assessed, to be due under each applicable section of this chapter, and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of determination.

6.

The notice of determination shall be served upon the person either by handing it to him or her personally, 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 appearing on the face of the business tax certificate issued under this code or to such other address as he or she shall register with the finance director for the purpose of receiving notices provided under this chapter; or, should the person have no business tax certificate issued and should the person have no address registered with the finance director for such purpose, then to such person's last known address. For the purposes of this section, a service by mail is complete at the time of deposit in the United States mail.

D.

Within ten days after the date of service of a determination of the amount of tax owed by a person under this chapter, the person may apply in writing to the finance director for a hearing on the determination. If application for a hearing before the city is not timely made, the tax assessed by the finance director shall become final. The procedures for such a hearing shall be conducted as required by law and as follows:

1.

The city council delegates its authority to conduct such a hearing on the determination to an independent hearing officer. The compensation of the hearing officer shall not depend on any particular outcome of the appeal. The hearing officer shall have full authority and duty to preside over the hearing on the determination in the manner set forth herein and as required by law.

2.

Within 30 days of the receipt of any such application for hearing, the finance director shall cause the matter to be set for hearing before the independent hearing officer, unless a later date is agreed to by the finance director and the person requesting the hearing.

3.

Notice of the hearing shall be given by the finance director to the person requesting the hearing not later than five days prior to the date of the hearing. For good cause, the hearing officer may continue the administrative hearing from time to time. At the hearing the applicant may appear and offer evidence to show why the determination as made by the finance director should not be confirmed and fixed as the tax due. In conducting the hearing, the hearing officer shall not be limited by the technical rules of evidence. Failure of the person who applied for a hearing on the determination to appear shall not affect the validity of the proceedings or order issued thereon.

4.

Upon conclusion of the hearing, or no later than ten days after the conclusion of the hearing, the hearing officer shall determine and reassess the proper tax to be charged and shall give written notice to the person in the manner prescribed in this chapter for giving notice of determination, and the hearing officer shall submit its decision and the record to the city clerk. The decision of the hearing officer shall be final.

(Ord. No. 615, § 1, 11-6-18)