The Mayor, with the approval of the City Commission, shall appoint a Board of Occupational License Appeals, which shall consist of the Director of Finance, the City Manager or his or her designee, and a citizen of the city who is a certified public accountant, and if a citizen of the city cannot be found to serve in this position, then such appointment may be filled by a certified public accountant who is a resident of Northern Kentucky. These individuals shall serve on the Board for a term of two years, which shall run concurrently with the terms of the City Commission. The Board of Occupational License Appeals shall be empowered to hear appeals from licensees or supposed licensees and shall decide each appeal on evidence provided by the licensee and the city. The Board may, based upon such evidence, render decisions on questions of interpretation of this subchapter, on questions of allocation of payroll and net profits, on proceedings of delinquent tax collections and on the waiver of penalties assessed. The decisions of the Board of Occupational License Appeals are appealable to the Mayor and Board of Commissioners.
(1984 Code, § 110.13) (Ord. O-77-82, passed 11-30-1982; Ord. O-78-82, passed 11-30-1982; Ord. O-65-04, passed 12-7-2004; Ord. O-69-05, passed 12-20-2005; Ord. O-18-19, passed 6-24-2019)