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fuel sold, distributed or used by that dealer shall be immediately due and payable. <br />(2) The tax administrator shall proceed forthwith to determine, from as many <br />available sources as the tax administrator determines reasonable, the amount of tax due, shall assess <br />the dealer for the tax in the amount found due, together with a penalty of 100 percent of the tax, and <br />shall make its certificate of such assessment and penalty. In any suit or proceeding to collect the tax <br />or penalty or both, the certificate shall be prima facie evidence that the dealer therein named is <br />indebted to the city in the amount of the tax and penalty stated. <br />(3) Any tax or penalty assessed pursuant to this section may be collected in the <br />manner prescribed in section 3.474 with reference to delinquency in payment of the fee or by an <br />action at law. <br />(4) In the event ariy suit or action is instituted to enforce this section, if the City <br />is the prevailing party, the City shall be entitled to recover from the person sued reasonable <br />attorney's fees at trial or upon appeal of such suit or action, in addition to all other sums provided <br />by law. <br />3.471 Revocation of License. The tax administrator may revoke the license of any <br />dealer who fails to comply with any provision of sections 3.465 to 3.489. The tax <br />administrator shall mail, by certified mail addressed to the dealer at his/her last known address <br />appearing in the files of the tax administrator, a notice of intent to cancel. The notice of revocation <br />shall provide all information required by section 2.018 of this code, and include the reason for <br />cancellation. A dealer has all appeal rights provided by section 2.021 of this code. The license <br />cancellation shall become effective when the local appeal process provided in section 2.021 of this <br />code is completed and a final decision has been rendered by the hearings official. <br />3.472 Cancellation of License. <br />(1) The tax administrator may, upon written request of a dealer, cancel a license <br />issued to that dealer. The tax administrator shall, upon approving the dealer's request for <br />cancellation, set a date not later than 30 days after receipt of the written request, after which the <br />license shall no longer be effective. <br />(2) The tax administrator may, after 30 days' notice has been mailed to the last <br />known address of the dealer, cancel the license of dealer upon finding that the dealer is no longer <br />engaged in the business of a dealer. <br />3.473 Remedies Cumulative. Except as otherwise provided 'in sections 3.474 and 3.475, <br />the remedies provided in sections 3.470 through 3.472 are cumulative. No action <br />taken pursuant to those sections shall relieve any person from the penalty provisions of this code. <br />3.474 Payment of Tax and DelinquencX. <br />(1) The license tax imposed by sections 3.465 to 3.489 of this chapter shall be <br />paid to the tax administrator on or before the 25th day of each month. <br />(2) Except as provided in subsections (3) and (4) of this section, if payment of <br />the license tax is not paid as required by subsection (1) of this section, a penalty of 1 percent of such <br />license tax shall be assessed arid be immediately due and payable. <br />(3) Except as provided in subsection (4) of this section, if the payment of the tax <br />and penalty, if any, is not made on or before the 1 st day of the next month following that month in <br />which payment is due, a further penalty of 10 percent of the tax shall be assessed. Said penalty shall <br />be in addition to the penalty provided for in subsection (2) of this section and shall be immediately <br />due and payable. <br />(4) Penalties imposed by this section shall not apply if a penalty has been assessed <br />and paid pursuant to section 3.470. The tax administrator may for good cause shown waive any <br />penalties assessed under this section. <br />Ordinance - 3 <br />