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A. Hearing and dispute resolution. In the event an operator applies for a hearing within the time prescribed, the tax collector shall give at least fifteen (15) days written notice to the operator of the time and place of the hearing by mail or at least ten (10) days notice if by personal service. Such hearing may be held at any time within sixty (60) days of receipt of application of the hearing by the tax collector. At the hearing, the operator may appear and offer evidence why the specified tax, interest, or penalties should not be so established.
B. Determination of tax. Within thirty (30) days after the hearing, the tax collector shall determine the proper tax to be remitted and shall give written notice to the person by personal service or certified mail of the determination and amount of tax, interests and penalties. The total due shall be payable fifteen (15) days from mailing or serving of notice unless an appeal is made as provided in sub-section 3.40.110 C.
C. Appeal from initial hearing. Any operator aggrieved by any decision of the tax collector with respect to the amount of such tax, interests, and penalties, if any, may appeal to the City Council by filing a notice of appeal with the City Clerk within fifteen (15) days of the serving or mailing of the determination of tax due. The City Council shall fix a time and place for hearing such appeal and the City Clerk shall give notice in writing to such operator at his last known place of address. The findings of the City Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon receipt of the notice. No appeal may be taken without first having completed the initial hearing process set forth in subparts A and B.
D. Limitation of issues on appeal. The issues on appeal shall be limited to:
1. Operator named do the tax bill is not correct.
2. Estimated tax is based on incorrect number of units.
3. Estimated tax is based on incorrect lodging rates.
4. Estimated tax is based on incorrect occupancy rates.
E. Payment of tax a condition of appeal. After the determination of amount of tax due from any operator has been made following an initial hearing as specified in subpart A above, an operator must pay the taxes specified in the notice as a condition precedent to filing an appeal. Failure to pay such tax, together with penalties and interest thereon, if any, shall result in appeal being denied. In the event that it is ultimately determined that the whole or any part of the tax, interest and penalties was not due, the operator shall be entitled to a full refund of the amounts paid, but determined not to be due together with interest at the rate of nine percent (9%) per annum. The City may retain without interest those funds ultimately determined to be due to the City pursuant to this chapter.