Except as otherwise provided in section 5-4-6 of this chapter, for the purpose of the proper administration of this chapter and to prevent evasion of the transient lodging tax, there is a rebuttable presumption that all gross receipts generated by the rental of transient lodging are subject to the tax until the contrary is established. The burden of proving that the transient lodging tax does not apply shall be upon the licensee or the provider of transient lodging. Any appeal of a decision by the city clerk relative to the application of the transient lodging tax or any matter related thereto shall be made to the city council and otherwise in accordance with Nevada Revised Statutes 268.020. (Ord. 229, 12-11-2008)