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revenue already filed, or paid any additional amount of tax due under the <br />provisions of this chapter. <br />B. The notice of assessment will separately set forth the amount of any tax known or <br />estimated by the finance director to be due, after full consideration of all information <br />within his or her knowledge concerning the cannabis business activities of the person or <br />licensee assessed and will include the amount of any penalties, costs or interest <br />accrued on each amount to the date of the notice of assessment. <br />2-21-1100 Tax assessment – Notice requirements. <br />The notice of assessment will be served upon the licensee either by personal service on <br />the licensee, or by depositing the notice in the United States mail, postage prepaid <br />thereon, addressed to the licensee at the address of the location of the business <br />appearing on the face of the business license(s) issued under Title 2 to the licensee, or <br />to such other address as the licensee registers with the finance director for the purpose <br />of receiving notices provided under this chapter. For the purposes of this section, <br />service by mail is complete at the time of deposit in the United States mail. <br />2-21-1200 Tax assessment – Hearing. <br />A. Within 10 days after the date of service of a notice issued under section 2-21-1100, <br />the licensee may apply in writing to the finance director for a hearing on the <br />assessment. <br />B. If application for a hearing before the finance director is not made within the time <br />herein prescribed, the tax assessed by the finance director will become final and <br />conclusive. <br />C. Within 30 days of the receipt of any such application for hearing, the finance director <br />will cause the matter to be set for hearing before him or her not later than 30 days after <br />the date of application, unless a later date is agreed to by the finance director and the <br />licensee requesting the hearing. <br />D. Notice of such hearing will be given by the finance director to the licensee requesting <br />such hearing not later than five days prior to such hearing. At such hearing, said <br />564