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Sec. 21-41. Collector; assessment of tax, penalties, interest, charges (including service <br />fees), determination of classification; notification of violation; right to hearing; <br />hearing service fee deposit. <br />(a) The collector shall determine the amount of license tax due, together with any <br />penalties, interest, charges (including service fees) that may be due and payable and/or <br />the proper classification for a business by means of such information as he or she may be <br />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 />fails to file a corrected statement within fifteen (15) days after <br />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 />(6) If a licensee or an applicant for a license believes that the business is <br />not assigned to the proper classification because of circumstances <br />peculiar to it. <br />(b) In the case where such determination is made, the collector shall give notice of <br />the amount so assessed, or classification found to be appropriate in the following manner: <br />(1) By serving it personally, or causing it to be served personally by a duly <br />authorized agent; or <br />(2) By depositing it in the United States Mail, postage prepaid addressed <br />to the person so assessed at their address of record. <br />(c) Any person receiving a determination made by the collector pursuant to this <br />section regarding the amount of tax owed, or classification found to be appropriate, may, <br />within fifteen (15) days after the serving or mailing of such notice, make application in <br />writing to the collector for an administrative hearing, hereinafter ("hearing") by completing <br />and filing a "request for hearing" form with the collector. Request for hearing forms shall <br />be made available in the office of the Director of Finance and Clerk of the City Council. A <br />failure to file a timely "request for hearing" form shall be deemed a waiver of the right of <br />appeal. Provided, further that any person seeking a hearing under this section shall first <br />Page 14 <br />11A-16