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this chapter. For the purposes of this section, service by mail is complete at the time of deposit in the United States mail. 2-21-1200 Tax assessment — Hearing. A. Within 10 days after the date of service of a notice issued under section 2-21-1100, the licensee may apply in writing to the finance director for a hearing on the assessment. B. If application for a hearing before the finance director is not made within the time herein prescribed, the tax assessed by the finance director will become final and conclusive. C. Within 30 days of the receipt of any such application for hearing, the finance director will cause the matter to be set for hearing before him or her not later than 30 days after the date of application, unless a later date is agreed to by the finance director and the licensee requesting the hearing. D. Notice of such hearing will be given by the finance director to the licensee requesting such hearing not later than five days prior to such hearing. At such hearing, said licensee may appear and offer evidence why the assessment as made by the finance director should not be confirmed and fixed as a tax. E. After such hearing, the finance director will make a written determination and may at his discretion reassess the proper tax to be charged and will give written notice thereof to the licensee. 2-21-1300 Remedies for chapter violation — Taxes not waived. A. Nothing in this chapter limits the city from using any remedy legally available for violations of this chapter, including, but not limited to, the penalties under Chapter 1-12 of the San Leandro Municipal Code. B. The conviction and punishment of any person for failure to pay the required tax will not excuse or exempt such person from any civil action for the tax debt unpaid at the time of such conviction. C. No civil action will prevent a criminal prosecution for any violation of the provisions of this chapter or of any state law requiring the payment of all taxes. 2-21-1300 Amendments of Chapter. The City Council may amend this Chapter at any time as long as the amendments do not increase the tax or, change the method of calculating the tax. 2-21-1500 Administrative Regulations. The City Manager may adopt administrative regulations as needed to implement this Chapter. ORDINANCE NO. 2016-024 6