The person may, within ten days after the day on which notice is served, request a conference in writing. The request shall specify the person's objections to the notice of deficiency. By way of illustration but not limitation, a person who receives notice of a deficiency may object on the following grounds:
(1) The tax due has already been paid;
(2) The Tax Collector miscalculated the amount of tax due;
(3) The Tax Collector based his or her calculation on incorrect or insufficient information concerning either the nature or the amount of business conducted; or
(4) The Tax Collector based the determination on an erroneous interpretation of a section of this article that establishes a category of business subject to a particular tax.
(Ord. of 6/25/02)