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business license the collector may base such determination upon an average of <br />the reported gross receipts of like businesses, similarly classified. <br />Q) Any person required to obtain a city business license under the terms of <br />this chapter having been given notice of the requirement to obtain a city business <br />license under the terms of this section, whether by personal service, or by a <br />notice conspicuously posted upon the premises of such person's business, or by <br />notice given through the United States mail, who has not paid said business <br />license tax or otherwise obtained a valid business license, or applied for <br />exemption therefrom and who has not applied for, or who is not undergoing the <br />process of a hearing or appeal pursuant to section 21-41 or Chapter 3 of this <br />Code shall be deemed guilty of a misdemeanor violation. For the misdemeanor <br />violation provision of this section to apply, notice, when given by United States <br />mail shall be mailed to the responsible person by certified mail, postage prepaid <br />with a requested return receipt. Simultaneously, the notice may be sent by first <br />class mail. If the notice is sent by certified mail and the return receipt is returned <br />unsigned or refused, then service of notice shall be deemed effective pursuant to <br />first class mail, provided the notice sent by first class mail is not returned. <br />Sec. 21-41. Collector; assessment of tax, penalties, interest, charges (including <br />services fees), determination of classification; notification of violation; right to <br />hearing; hearing service fee deposit. <br />(a) The collector shall determine the amount of license tax due, together with any <br />penalties, interest, charges (including services fees) that may be due and payable as <br />of the date the oFiginal liGense tax was due and payable and/or the proper classification for <br />a business by means of such information as he or she may be able to obtain in the event: <br />(1) Any person fails to properly procure the correct business license prior <br />to doing business in the city; or <br />(2) Any person engaged in transacting and carrying on business within <br />the city fails to renew any business license; or <br />(3) Any person fails to file any required statement within the time <br />prescribed; or <br />(4) If, after demand therefor has been made by the collector, any person <br />or she fails to file a corrected statement within fifteen (15) days <br />after notification to do so; or <br />(5) It appears to the satisfaction of the collector that a statement filed does <br />not set forth the facts of the business for which a license is required; or <br />Page 15 <br />75D-17