§ 33-9. Determination of assessment upon nonpayment.

(a)

If any operator subject to assessment under this chapter shall fail to make any report or remittance of assessments within the time provided in this chapter, the applicable collecting entity shall proceed in the manner it deems best to obtain facts and information upon which to base its estimate of the assessment due, and shall thereafter determine and assess against the operator the assessment, penalties, and interest due pursuant to this chapter. In any case where such determination is made, the collecting entity shall give a notice of the amounts so assessed by serving it personally or depositing it in the United States mail, postage prepaid, addressed to the operator at its last known place of address.

(b)

The operator may, within ten (10) calendar days after the serving or mailing of such notice, make application in writing to the collecting entity for a hearing on the amount assessed. The application is considered made when mailed. If application by the operator for a hearing is not made within the time prescribed, the assessments, penalties, and interest, if any, determined by the collecting entity to be due shall become final and conclusive and immediately due and payable. If the operator makes timely application for a hearing, the collecting entity shall give not less than ten (10) calendar days' written notice to the operator as provided herein of the time and date of the hearing. At the hearing, the operator may appear and offer evidence as to why the amounts specified in the collecting entity's determination should not be fixed.

(c)

After such hearing, the collecting entity shall determine the proper assessment, penalties, and interest to be remitted, and shall thereafter give written notice of same to the operator, within thirty (30) calendar days of the hearing. The collecting entity's determination shall be presumed to be correct. The amount determined to be due shall be payable after fifteen (15) calendar days from the date of mailing of the determination, unless an appeal is taken pursuant to Section 33-10 of this chapter. At any appeal, the operator has the burden of proving that the collecting entity's determination is incorrect.

(Ord. No. 5525 § 2, 2004.)