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12/10/2018 and interest otherwise stated in this Article and any other penalties allowed by law. B. The notice of assessment shall separately set forth the amount of any tax known by the Tax Administrator to be due or estimated by the Tax Administrator, after consideration of all information within the Tax Administrator's knowledge concerning the business and activities of the person assessed, to be due under each applicable section of this Article, and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment. Sec. 32.825 Tax assessment - notice requirements. The notice of assessment shall be served upon the person either by personal delivery or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the business or to such other address as he or she shall register with the Tax Administrator for the purpose of receiving notices provided under this Article; or, should the person have no address registered with the Tax Administrator for such purpose, then to such person's last known address. For the purposes of this Section, service by mail shall be deemed complete at the time of deposit in the United States mail. Sec. 32.826 Tax assessment - hearing, application and determination. Within fourteen (14) calendar days after the date of service the person may apply in writing to the Tax Administrator for a hearing on the assessment. If application for a hearing before the Tax Administrator is not made within the time herein prescribed, the tax assessed by the Tax Administrator shall become final and conclusive. If the person applies for hearing, the Tax Administrator shall cause the matter to be set for hearing before him or her no later than thirty (30) calendar days after the receipt of the application, unless a later date is agreed to by the Tax Administrator and the person requesting the hearing. Notice of such hearing shall be mailed by the Tax Administrator to the person requesting such hearing not later than ten (10) calendar days prior to such hearing. At such hearing said applicant may appear and offer evidence why the assessment as made by the Tax Administrator should not be confirmed and fixed as the tax due. After such hearing the Tax Administrator shall determine and reassess the proper tax to be charged and shall give written notice to the person in the manner prescribed in Section 32.825 for giving notice of assessment. Sec. 32.827 Temporary Relief from taxes for disaster relief. A. If a business is unable to comply with any tax requirement due to a disaster, the business may notify the Tax Administrator of this inability to comply and request temporary relief from the tax requirement. ATTY/ORD.473/RC CANNABIS TAX ORDINANCE REV: 07-18-18 VR Page 13 of 16 ORDINANCE NO. 2461 MUFF NO. 30S