If any person fails to file any required statement within the time prescribed, or if, after demand therefor has been made by the director, such person fails to file a corrected statement within fifteen days after notification so to do, or it appears to the satisfaction of the director that a statement filed does not set forth the true facts of the business for which a license is required, the director shall determine the amount of license tax due from such person by means of such information as the director may be able to obtain.

In case such determination is made, the director shall give written notice of the amount so assessed by personal service or by depositing it with the U.S. Postal Service, postage prepaid, at Wasco, California, addressed to the person so assessed at the address appearing on said person’s last license or application. Such person may, within ten days after the serving or mailing of such notice, apply in writing to the director for a hearing on the amount of the license tax. If such application is made, the director shall give not less than five days’ written notice in the manner prescribed herein to the licensee to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed as the license tax. At such hearing, the licensee may appear and offer evidence why such specified tax should not be fixed as the license tax. After such hearing, the director shall determine the proper tax to be charged and shall forthwith give written notice to the licensee in the manner prescribed herein of such determination and the amount of such tax.

If application by the licensee for a hearing is not made within the time prescribed, the license tax determined by the director shall become final and conclusive. (Ord. 635; Ord. 473 §1, 2002).