A. Whenever the tax collector determines that any tax is due or may be due to the city of Petaluma under the provisions of this title, the tax collector may give notice of an assessment of such business tax.

B. The notice of assessment shall set forth the amount of any business tax known to be due or estimated by the tax collector, after full consideration of all information within the tax collector’s knowledge concerning the business and activities of the person assessed. The notice shall also include the amount of any penalties or interest accrued to the date of the notice of assessment.

C. The notice of assessment shall be served personally or by depositing in the United States mail, postage prepaid thereon, addressed to the person at the last known address. For the purpose of this section, a service by mail is complete at the time of deposit in the United States mail.

D. Within thirty days after the date of service, the person assessed may apply in writing to the tax collector for a hearing on the assessment. If the person neither requests a hearing upon the assessment nor requests a waiver of hearing within the prescribed time, the amount of the assessment shall be final and the amount thereof shall immediately be due and owing to the city of Petaluma. Penalties and interest as provided by this chapter shall continue to accrue until paid. The administrative proceeding prescribed by this section shall be deemed exhausted and the taxes a debt to the city. The city shall have the right to bring an action in any court of competent jurisdiction to collect the amount of the assessment, plus such penalties and interest as may have accrued thereon as provided by this chapter.

E. If the person requests a hearing upon the assessment, the tax collector shall cause the matter to be set for hearing before the city manager, or designee, within fifteen days after the request. Notice of the time and place of the hearing shall be mailed to the person assessed not less than ten days before the date set for hearing and, if the tax collector desires said person to produce specific records at such hearing, such notice may designate the records required to be produced.

F. At the hearing, the person assessed and the tax collector may submit such evidence as they believe to be relevant to their respective positions. The city manager may require the presentation of additional evidence and may continue the hearing from time to time for the purpose of allowing the presentation of additional evidence.

Upon completion of the hearing, the city manager may affirm the assessment, increase the assessment, or decrease the assessment. However, the amount of the assessment shall not be increased unless the claim for the increase is asserted on behalf of the city either before or during the hearing. Written notice of the decision of the city manager shall be given to the person assessed in the same form and manner as the notice of assessment.

G. Within fifteen days from the date of service of the notice of decision by the city manager, the person assessed may file written exceptions to the decision. If the person does not do so, the person shall nevertheless be deemed to have exhausted the administrative proceedings provided by this chapter. Upon filing of written exceptions, the city manager may either deny the exceptions or modify the decision. If the city manager modified the decision, a written notice of the decision shall be given to the person assessed in the same form and manner as the notice of assessment. If the city manager does not modify the decision within thirty days from the service of said exceptions, the exceptions shall be deemed denied.

H. The decision of the city manager may be appealed to the city council in the same manner as prescribed in Section 6.01.370(B) of this chapter.

I. Failure of the tax collector to set any hearing within the time prescribed in this chapter and failure of the city manager to complete any procedure prescribed in this chapter within the period stated shall not affect the validity of any proceedings taken hereunder.

J. Acceptance of any payment upon an assessment, the validity of which has not previously been passed upon by the tax collector or city manager, shall not preclude the tax collector from subsequently levying another assessment in any case where the original assessment does not truly reflect the correct business tax liability.