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File Number: 16-685 <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 appearing <br />on the face of the business license(s) issued under Title 2 to the licensee, or to such other <br />address as the licensee registers with the finance director for the purpose of receiving <br />notices provided under this chapter. For the purposes of this section, service by mail is <br />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 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 />licensee may appear and offer evidence why the assessment as made by the finance <br />director should not be confirmed and fixed as a tax. <br />E.After such hearing, the finance director will make a written determination and may at his <br />discretion reassess the proper tax to be charged and will give written notice thereof to the <br />licensee. <br />2-21-1300 Remedies for chapter violation - Taxes not waived. <br />A.Nothing in this chapter limits the city from using any remedy legally available for <br />violations of this chapter, including, but not limited to, the penalties under Chapter 1-12 of <br />the San Leandro Municipal Code. <br />B.The conviction and punishment of any person for failure to pay the required tax will <br />not excuse or exempt such person from any civil action for the tax debt unpaid at the <br />Page 7 City of San Leandro Printed on 12/13/2016