The operator described in CVMC 3.40.090 may, within 10 days after the serving or mailing of such notice, make application in writing to the Director of Finance for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time prescribed, the tax and penalties, if any, determined by the Director of Finance shall become final and conclusive and immediately due and payable. If such application is made, the Director of Finance shall give not less than five days’ written notice in the manner prescribed herein to the operator to show cause, at a time and place fixed in said notice, why the amount specified therein should not be fixed for such tax and penalties. At such hearing, the operator may appear and offer evidence why such specified tax and penalties should not be so fixed. After such hearing, the Director of Finance shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax and penalties. The amount determined to be due shall be payable after 15 days, unless an appeal is taken as provided in CVMC 3.40.110. (Ord. 1471 § 1, 1973; Ord. 1339 § 1; Ord. 986 § 1; prior code § 7.309(2)).