Laserfiche WebLink
<br />Administrator for a hearing on the a20unt assessed. <br /> <br />~- <br />........ <br /> <br />., <br /> <br />application by the operator for a hearing is not made within <br /> <br />the time prescribed, tne tax, interezt and pe~~lties, if any, <br /> <br />determined by the Tax Administrator shall Deco~a final and <br /> <br />conclusive and immediately due and paya~le. I~ such appli- <br /> <br />cation is <br /> <br />made, the Tax Administrator shall <br /> <br />. , <br />gl.V2 n01: <br /> <br />less <br /> <br />than five days written notice in the manner prescribed herein <br /> <br />to the operator to show cause at a time and place ~ixed in <br /> <br />said notice why said amount specified therein should not be <br /> <br />fixed for such tax, interest and penalties. At such hearing, <br /> <br />the operator may appear and offer evidence why suc~ specified <br /> <br />tax, interest and penalties should not be so fixed. After <br /> <br />such hearing the Tax Administrator shall deter~ine the proper <br /> <br />tax to be remitted and shall ~hereafter give written notice <br /> <br />to t~e perso~ in the manner prescri~ed herein o~ such deter- <br /> <br />mination and the amo~nt of such tax, interest and penalties. <br /> <br />?ne &mount determinea to be cue sh~ll be payab12.~fter 15 <br /> <br />days <br /> <br />uT.lles S cii1. al:)peal <br /> <br />-, ..... <br />.......:.;, <br /> <br />ta:<.en as provied <br /> <br />in Se~tion 32.95. <br /> <br />Sect :'or:: 32. 87. <br /> <br />IJc sr~all J.Je <br /> <br />,,- r.~ <br />\",......\;;; <br /> <br />duty of every op8~ator <br /> <br />liable for the collection and payment to the Ci'~ of any tax <br /> <br />iwposed by this article to keep and preserve, for a period <br /> <br />of three years, all records as way be necessary to determine <br /> <br />the ~mount of such tax as he may nave been li~b:e for the <br /> <br />collc.c'c ion <br /> <br />of and payment <br /> <br />to <br /> <br />"-',"""'0 <br />"".....~ <br /> <br />City, <br /> <br />whic:-~ records <br /> <br />t:1. e <br /> <br />Tax Administrator shall have the righ"t to inspect at <br /> <br />- - <br />a....L..L <br /> <br />~easo~able times. <br /> <br />Sec"t ion 32.::-;2.. <br />..:..- <br /> <br />(a) mienever the amount of any tax, <br /> <br />interest or penalty has been overpaid or paid more ~han once <br /> <br />or has ~een erroneously or illegally collected or received <br /> <br />by the City under this article it may be refunded as provided <br /> <br />-) ~.... <br />...H <br /> <br />subparagraphs Cn) and (c) of this section provided a <br /> <br />-7- <br />