A. Hearing Request Procedure: Any applicant for a business license under this Title, or any licensee hereunder, may appeal the amount of any tax, interest or penalty that has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this Title, in the manner provided herein. Within ten (10) days of the provision of an interpretation of this Title, or of an opinion concerning this Title from a license inspector, auditor, or designated City official, any party affected thereby may pay the tax so assessed under protest and request a hearing before the licensing authority or his/her designee. Said hearing shall be held within thirty (30) days from the date of the first appeal and a final decision shall be rendered at the hearing. Within ten (10) days from the date of the hearing, an appeal of the licensing authority's decision may be filed with the City Council. Within thirty (30) days from the date of the filing of the second appeal, the matter shall be scheduled for hearing with the City Council. However, appeal to the City Council may only be made when the dispute concerns the accuracy of calculation of the amounts due, or the facts upon which a tax assessment is based.
B. Claim To Appeal Final Decision: A claim appealing the final decision of the licensing authority or of the City Council may be filed in writing, stating under penalty of perjury the specific grounds upon which the claim is founded, provided such claim is filed with the licensing authority within one year of the date of payment.
C. Nonpayment; Penalty And Interest Continue: If the full amount of the tax and any penalty and interest due is not paid, there shall be no rights of appeal, and penalty and interest shall continue to run. (Ord. 1127, 11-15-1988; amd. Ord. 1252, 4-9-1996)
D. Loss Of Appeal Rights: Any appeal rights provided for herein are lost if the procedures set forth herein are not fully complied with and if the appeal is not made in writing with the licensing authority within the time specified herein. (Ord. 1127, 11-15-1988; amd. Ord. 1252, 4-9-1996; 2000 Code)