(A) Any person affected by a deficiency determination may file a petition for redetermination with the Tax Administrator within 10 business days of service of notice of the tax deficiency. A determination becomes final if a petition for redetermination is not timely filed.
(B) If a petition for redetermination and refund is filed within the allowable period, the Tax Administrator shall reconsider the determination and grant an oral hearing, if requested. The petitioner shall be allowed at least 20 business days to prepare for the hearing.
(C) After considering the petition and all available information, the Tax Administrator shall issue a redetermination decision and mail the decision to the petitioner. During the redetermination process, the Tax Administrator may agree to a compromise of the amount due if there is a good faith dispute over the amount owing.
(D) The decision of the Tax Administrator on redetermination becomes final and payment is due 10 business days after the decision is mailed unless the petitioner files an appeal to the City Council within that time. The appeal shall be filed with the Tax Administrator. The City Council’s decision shall be final when reduced to writing and mailed to the petitioner, and all amounts due must be paid within 10 business days of the mailing of the City Council decision.
(Ord. 22, passed 3-5-1976; Ord. 330-21, passed 9-21-2021)