If any alarm company shall fail or refuse to make, within the time provided in this Article, any report and remittance of said fee or any portion thereof required by this Article, the Tax Collector may make a determination based upon an estimate of the total liability of the alarm company. The estimate shall be made for the period or periods in respect to which the alarm company failed to timely make a return or failed to timely remit any fees, and may be based upon any information which is in the Tax Collector’s possession or may come into his or her possession. Upon the basis of this estimate, the Tax Collector shall compute and determine the amount required to be paid to the City and County, adding to the sum interest and penalties provided by this Article.
In case such determination is made, the Tax Collector shall give a notice of the amount so assessed by serving the determination personally or by depositing it in the United States mail, postage prepaid, addressed to the alarm company so addressed at its last known place of address. Such alarm company may within 10 days after the serving or mailing of such notice make application in writing to the Tax Collector for a hearing to protest the determination.
If application by the alarm company for a hearing is not made within the time prescribed, the fee, interest and penalties, if any, determined by the Tax Collector shall become final and conclusive and immediately due and payable. If such application is made, the Tax Collector shall forward such application to a hearing officer, giving not less than five days’ written notice in the manner prescribed herein to the alarm company to show cause at a time and place fixed in said notice why the amount specified in the determination should not be fixed for such fee, interest and penalties. At such hearing, the alarm company may appear and offer evidence why such specified fee, interest and penalties should not be so fixed. After such hearing, and in accordance with the decision reached by the hearing officer therein, the Tax Collector shall determine the proper fee to be remitted and shall thereafter give written notice to the alarm company in the manner prescribed herein of such determination and the amount of such fee, interest and penalties. The amount determined to be due shall be payable within 15 days.
(Added by Ord. 30-03, File No. 021995, App. 2/28/2003; amended by Ord. 175-13 , File No. 130551, App. 8/2/2013, Eff. 9/1/2013)