(A) Assessment procedure. If any person who is required to file a return under the provisions of this subchapter fails or refuses to make a return, the Tax Collector shall proceed, in a manner as he or she may deem best, to obtain facts and information on which to base the assessment of the tax herein prescribed and, to this end, the Tax Collector may make examination of the books, records and papers of any person and may take the evidence, on oath, of any person whom he or she may believe to be in possession of facts or information pertinent to the subject of inquiry, which oath the Tax Collector may administer. If no other information is readily available, the Tax Collector may make a reasonable judgment on the basis of past reports by the taxpayer or by any predecessor. When the Tax Collector has reached a decision as to the assessment, he or she shall notify the taxpayer in writing of the assessment, which shall become final within 30 days after the notice has been mailed or served, unless the taxpayer shall notify the Tax Collector in writing of a request for a tax hearing within the 30 days and setting forth grounds and reasons for a hearing.
(B) Hearing at taxpayer’s request. When a taxpayer requests a hearing as indicated in division (A) above, the hearing shall normally be held in some suitable room in the principal office of the town. The Finance Director may choose another suitable room in the same town, or by mutual agreement with the taxpayer, he or she may hold the hearing in another place as may prove desirable. The hearing shall be conducted before the Council in the presence of the Finance Director, and it shall be closed to all except the Finance Director and his or her authorized representatives and the taxpayer and his or her authorized representatives, unless the taxpayer agrees in writing to waive restrictions on release of confidential information. The Finance Director shall provide the taxpayer with not less than ten days’ notice of the date, time and place of the hearing. During the hearing, the taxpayer or his or her authorized representative may present any evidence he or she deems appropriate to the issues or questions under consideration. Within 15 days after the conclusion of the hearing, the Finance Director shall affirm, modify or vacate any decision made with respect to the issues or questions discussed in the course of the hearing. Notice of the decisions shall be provided to the taxpayer by the Finance Director as provided in this subchapter, and the decision shall be effective in ten days after service of notice.
(C) Payment under protest. If any person feels aggrieved by a tax assessment or believes that any or all of his or her activities are not subject to the privilege tax required by this subchapter, he or she shall pay the amount of the assessment or tax claimed due before the delinquent date and shall at that time give notice in writing to the Tax Collector that all or part of the payment is made under protest, and shall in the notice give the grounds and reasons for the protest and that a certain part thereof, or that the total sum, is protested.
(1) Within ten days after receipt of the protest, the Tax Collector shall reply, in writing, to the last known mailing address of the taxpayer, stating whether the assessment or tax applied is to be changed as requested, and giving reasons for the decision.
(2) If the taxpayer is then dissatisfied, he or she may take appropriate action in the superior court to recover payments made under protest. Court action shall be taken within 60 days after the Tax Collector has mailed his or her reply as required by division (C)(1) above. Failure to take court action within the required 60-day period shall make the protest null and void.
(3) If court action has been taken by the taxpayer under protest, all subsequent payments due shall be paid on or before the due date. However, if each tax form is plainly marked “paid under protest”, the subsequent payments shall be treated as part of the original protest until the time as court remedies have been exhausted or the court action withdrawn by the taxpayer.
(D) Injunctions. No injunction shall be awarded by any court or judge to restrain the collection of the tax imposed by this subchapter or to restrain the enforcement of this subchapter.
(E) Collection of delinquent taxes.
(1) If any tax imposed by this subchapter, or any portion thereof, is not paid within 30 days after the same becomes delinquent, the Tax Collector shall be empowered to commence court action in any appropriate court of competent jurisdiction to collect tax, penalties and interest due, and to utilize any and all appropriate remedies as authorized under the laws of the state. The actions may be commenced whether separate criminal charges have been filed to cover alleged failure to comply with this subchapter.
(2) Every tax imposed by this subchapter, and all increases, interest and penalties thereon, shall become, from the time the same is due and payable, a personal debt from the person liable to the town, and it shall be payable to and recoverable by the Tax Collector.
(F) Adoption of administrative procedure. The Council is authorized to adopt written administrative regulations to implement the enforcement of this subchapter or to further define terms used in the subchapter. The administrative regulations shall be enforceable as though they were integral portions of the subchapter itself.
(G) State administrative procedures. Except where the regulations would conflict with administrative regulations adopted by the Council or with provisions of this subchapter, all regulations on the transaction privilege tax adopted by the State Tax Commission as part of the State Administrative Procedure Act, Title 41, Art. 11, and amendments thereto, shall be considered as part of this subchapter and enforceable as such.
(1974 Code, § 8-2-6)