If such application is made, the tax collector shall give not less than five days'
written notice in the manner prescribed in this chapter to the operator to show cause
at a time and place fixed in the notice why the amount specified therein should not
be fixed for such tax, interest and penalties. At such hearing, the operator may appear
and offer evidence why such specified tax, interest and penalties should not be so
fixed. After such hearing, the tax collector 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, interest and penalties. The
amount determined to be due shall be payable after 15 days unless an appeal is taken
as provided in Sections 4.72.250 through 4.72.300 of this chapter.