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Sec. 21-40. Collector; classification of businesses into categor les. <br /> <br /> The Collector is authorized to establish a list of specific <br />businesses that are included within each of the categories set <br />forth in general terms by this chapter. This list shall be <br />reviewed and updated periodically so as to be all-inclusive as <br />possible. The list shall be kept on file in the offices of the <br />Collector and the Clerk of the Council and shall be available for <br />use by the general public. The classification of any business <br />into a general category shall be at the determination of the <br />Collector. Any person aggrieved by the decision of the Collector <br />shall have the right to a hearing pursuant to Section 21-41 <br />and/or the right to an appeal to the city council for a final <br />decision pursuant to Chapter 3 of this Code. <br /> <br />Sec. 21-41. Collector; assessment of tax, determination of <br /> classification; notification of violation; right to <br /> hearing; right to appeal. <br /> <br /> (a) The Collector shall determine the amount of license tax due <br />and/or the proper classification for a business by means of such <br />information as he or she may be able to obtain i~ the event <br /> <br /> (1) Any person fails to properly procure the correct <br /> business license prior to doing business in the <br /> city; or <br /> (2) Any person engaged in transacting and carrying on <br /> business within the city fails to renew any business <br /> license or <br /> (3) Any person fails to file any required statement <br /> within the time prescribed; or <br /> (4) If, after demand therefor has been made by the <br /> Collector, he or she fails to file a corrected <br /> statement within fifteen (15) days after <br /> notification to do so; or <br /> (5) It appears to the satisfaction of the Collector that <br /> a statement filed does not set forth the facts of <br /> the business for which a license is required; or <br /> (6) If a licensee or an applicant for a license believes <br /> that his or her individual business is not assigned <br /> to the proper classification because of <br /> circumstances peculiar to it. <br /> <br /> (b) In the case where such determination is made, the Collector <br /> shall give notice of the amount so assessed, or classification <br /> found to be appropriate in the following manner: <br /> <br /> (1) By serving it personally, or causing it to be served <br /> personally by a duly authorized agent; or <br /> (2) By depositing it in the United States Mail, postage <br /> prepaid addressed to the person so assessed at their <br /> address of record. <br /> <br />- 26 - <br /> <br /> <br />