3.40.110 Appeals process.

   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.

3.40.120 Records to be kept for three years.

   It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this chapter to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the tax collector shall have the right to inspect at all reasonable times.

3.40.130 Refunds.

   A.   Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded as provided in the subparagraphs B and C or this section; provided, a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the tax collector within three (3) years of the date of payment. The claim shall be on forms furnished by the tax collector.

   B.   An operator may claim a refund or take as credit against taxes to be collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received, when it is established in a manner prescribed by the tax collector that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.

   C.   A transient may obtain a refund of taxes overpaid, or paid more than once, or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subparagraph A of this section, but only when the tax was paid by the transient directly to the tax collector, or when the transient, having paid the tax to the operator, establishes to the satisfaction of the tax collector that the transient has been unable to obtain a refund from the operator who collected the tax

   D.   No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto.

3.40.140 Action to collect.

   Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City, in any court of competent jurisdiction within Butte County, or within the county of residence of such person, at the option of the tax collector, for the recovery of such amount.