§ 5358.6. Failure to Provide Information for Assessment.

(a) The Office shall notice a Business Location of failure to provide information as required in section 5353.

(b) Any Business Location that fails to submit the required information 30 calendar days after the date of the notice of failure to submit the Tourism Assessment Form shall be assessed at the upper assessment level of its Industry Segment.

(1) The upper assessment level for the industry segment shall be determined by the highest assessment paid by a Business Location in each industry segment.

(2) The retail and restaurant industry segment shall be two separate upper assessment levels, one for the retail industry and one for the restaurant industry.

(c) The Office shall mail to the Business Location a Notice of Assessment Determination at the current address for the Business Location on file with the Office that will include:

(1) An explanation of the reasons and circumstances for the notice;

(2) An Assessment Determination reflecting the amount of assessment owed as determined by subdivision (b);

(3) A statement declaring the notice to be an Assessment Bill and providing payment instructions to the Business Location including a due date for the payment of the assessment owed; and

(4) An explanation of the right to filing an Appeal as described in Section 5358.7.

(d) The notice shall be delivered to the Business Location by mail or personal service and shall be complete upon deposit in the U.S. mail or upon actual personal service.

(e) The Assessment Determination becomes final and effective unless an Appeal has been filed within 30 calendar days of completion of service.

HISTORY

1. New section filed 2-8-2012; operative 3-9-2012 (Register 2012, No. 6).

Note

Note: Authority cited: Sections 11152 and 13995.69, Government Code. Reference: Sections 13995.65 and 13995.69, Government Code.