(A) Conduct of hearing.
(1) The administrative hearing provided for in § 151.055(B)(1) shall be open to the public.
(2) The proceedings at the hearing shall be recorded and may be transcribed at the expense of the party requesting the transcript.
(3) The hearing need not be conducted according to technical rules relating to evidence and witnesses. Any relevant evidence shall be admitted if it is the sort of evidence on which responsible persons are accustomed to rely, in the conduct of serious affairs, regardless of the existence of any common law or statutory rule which might make improper the admission of such evidence, over objection, in civil actions. Hearsay evidence may be used for the purpose of supplementing or explaining any direct evidence but shall not be sufficient in itself to support a finding, unless it would be admissible, over objection, in civil actions. The rules of privilege shall be effective to the same extent that they are now or hereafter may be recognized in civil actions, and irrelevant and unduly repetitious evidence shall be excluded.
(4) Each party shall have these rights:
(a) Call and examine witnesses;
(b) Introduce exhibits;
(c) Cross-examine opposing witnesses on any matter relevant to the issues, even though that matter was not covered in the direct examination;
(d) Impeach any witness regardless of which party first called him to testify;
(e) Rebut the evidence against him.
If respondent does not testify in his own behalf, he may be called and examined as if under cross-examination.
('72 Code, § 10-70)
(B) Decision of Board after hearing. A decision shall be made by the Board by a majority vote within five days after the close of the hearing and shall be as follows:
(1) Not guilty.
(2) Suspension of local business tax receipt, stating time.
(3) Revocation of local business tax receipt, naming effective date.
(‘72 Code, § 10-71(a))
(Ord. O-66-22, passed - - ; Am. Ord. O-2007-07, passed 4-18-07)