(A) Any lodger may dispute or protest the amount of tax determined in accordance with this chapter by paying the tax due and submitting to the city with the tax an objection/protest tax form. The city shall provide a form for the objections and the form shall be available from all operators. All operators are required to submit the completed forms with the monthly payment of the tax.
(B) A hearing on the objection/protest shall be held within 30 days of the receipt of the form by the city. All the hearings shall be held at the City Hall on the fourth Monday of each month, unless the date is a legal holiday, in which case the hearing shall be held on the following day. The time of the hearing shall be 9:00 a.m. in either case. The lodger will not receive a separate notice of the date, time and place of the hearing since the form itself will contain a copy of this portion of this chapter.
(C) Failure of the lodger to appear at the next hearing immediately following the filing of the objection/protest shall result in a waiver of the objection/protest. At the hearing the lodger may present his or her basis for the objection/protest to the tax and the city shall either reject the objection/protest or waive the tax.
(2003 Code, § 12.09) (Ord. 91, passed 11-24-2000)