(A) Any operator aggrieved by any notice, order or determination made by the Tax Administrator under this section may file a petition for review of the notice, order or determination detailing the operator’s reasons for contesting the notice, order or determination. The petition shall contain the name of the petitioner, the petitioner’s address and the location of the lodging subject to the order, notice or determination.
(B) The petition shall be filed with the Tax Administrator within ten days after the notice, order or determination for which review is sought has been mailed or served upon the person requesting review.
(C) Upon receipt of the petition, the Tax Administrator shall set a date and time for a meeting with the petitioner and shall give the petitioner at least five days’ prior written notice of the date, time and place of the meeting.
(D) At the meeting, the petitioner shall be given an opportunity to show cause why the notice, order or determination should be modified or withdrawn. If the meeting does not result in the matter being resolved to the satisfaction of the petitioner, the petitioner may appeal to the Council.
(E) A petitioner seeking to appeal a decision to the Council must file a written notice of appeal with the Council, in care of the City Administrator/Clerk-Treasurer, within ten days after the Tax Administrator’s decision following the meeting has been mailed to the petitioner. The matter will thereupon be placed on the Council agenda as soon as is practical. At least five days prior to the hearing before the Council, the Tax Administrator shall prepare and serve on the petitioner a “Memorandum of Proposed Findings of Fact and Conclusions of Law.” A copy of the memorandum shall be presented to the Council at the time of the appeal hearing. The Council shall then review the proposed findings of fact and conclusions to determine whether they are correct. Upon a determination by the Council that findings and conclusions are incorrect, the Council may modify, reverse or affirm the decision of the Tax Administrator based upon an application of this subchapter and the evidence presented.
(1989 Code, § 6.32, Subd. 16) (Ord. 2, 2nd Ser., eff. 11-28-1991)