A. If any person fails to file in a timely manner any statement required under this chapter or if it appears to the satisfaction of the collector that a statement filed does not set forth the true facts of the business for which a license is required, the collector shall determine the amount of license tax due from such person by means of such information as the collector may be able to obtain. The collector shall have the right, to be exercised by himself or his designated representative, to inspect the books of any such person after five days’ written notice to such person.

B. In case a determination is made that a license tax is due, the collector shall give notice of the amount so assessed by serving it personally or by depositing it in the U.S. post office in Atherton, postage prepaid, addressed to the person so assessed at the address appearing on his last license or application, if any, or at such address as the collector may determine is such person’s principal place of business or residence. Such person may, within ten days after the serving or mailing of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, the collector shall give not less than five days’ written notice, in the manner prescribed in this chapter, to the licensee to show cause, at a time and place fixed in the notice, why the amount specified therein should not be fixed for such license. At such hearing, the licensee may appear and offer evidence why such specified amount should not be fixed as the license tax. After such hearing, the collector shall determine the proper tax to be charged and shall forthwith give written notice to the licensee in the manner prescribed in this chapter of such determination and the amount of such tax.

C. If application by the licensee for a hearing is not made within the time prescribed, the license tax determined by the collector shall become final and conclusive.

D. The amount of any license tax finally determined as provided in this section or Section 5.12.180 shall be due and payable as of the date the original license fee tax was due and payable, together with any penalties that may be due thereon; provided, however, if the amount of such license tax shall be fixed in accordance with the original statement of the applicant, then no penalty shall attach by reason of any delinquency.

E. For the purpose of this section, the collector, his deputies and authorized agents, are authorized to administer oaths.

F. In any action brought under or arising out of any of the provisions of this chapter, or of any ordinance imposing a license tax, the fact that a party thereto represented himself as conducting or engaged in any business for which a license is required shall be conclusive evidence of the liability of such party to pay for a license for such business. (Ord. 409 § 12, 1985)