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Ord66 1264
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Ord66 1264
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Last modified
12/2/2008 12:18:19 PM
Creation date
11/8/2006 4:21:48 PM
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Template:
CC Index
CC Index - Document Type
Ordinance
Date
9/13/1966
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<br />report and remittance of said tax or any portion thereof <br />required by this article, the City Collector shall proceed <br />to obtain facts and information on which to base his estimate <br />of the tax due. As soon as the City Collector shall procure <br />such facts and information, he shall proceed to determine <br />and assess against such distributor the tax, interest and <br />penalties provided for by this article. In case such deter- <br />mination is made, the City Collector shall give a notice of <br />the amount so assessed by serving it personally or by <br />depositing it in the united States mail, postage prepaid, <br />addressed to the distributor so assessed at his last known <br />address. Such distributor may within ten days after the <br />service or mailing of such notice make application in writing <br />to the City Collector for a hearing on such amount assessed. <br />-If application by the distributor for a hearing is not made <br />within the time prescribed, the tax, interest and penalties, <br />if any, determined by the City Collector shall become final <br />and conclusive and inunediately due and payable. If such <br />application is made, the City Collector shall give not less <br />than five days written notice, in the manner prescribed <br />herein, to the distributor to show cause at a time and place <br />fixed in said notice why said amount specified therein should <br />not be fixed for such tax, interest and penalties. At such <br />hearing, the distributor may appear and offer evidence why <br />such specified tax, interest and penalties should not be <br />so fixed. After such hearing, the City Collector shall <br />determine the proper tax to be :remitted and shall thereafter <br />give written notice to the distributor in the manner pre- <br />scribed herein of such determination and the amount of such <br />tax, interest and penalties. The amount determined to be <br /> <br />-6- <br />
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