(A) The person may, within 10 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.
(B) By way of illustration but not limitation, a person who receives notice of a deficiency may object on the following grounds:
(1) That the tax due has already been paid;
(2) That the Tax Collector miscalculated the amount of tax due;
(3) That the Tax Collector based his or her calculation on incorrect or insufficient information concerning either the nature or amount of business conducted; and
(4) That the Tax Collector based his or her determination on an erroneous interpretation of a section of this chapter establishes a category of business subject to a particular tax.
(Ord. O-95-6, passed 12-11-1995)