A. Any person who is aggrieved with any rule or regulation promulgated under this chapter or who is held liable for the payment or remittance of any tax due under this chapter may, after receiving written notice of such rule, regulation, or tax determination, appeal such ruling, regulation, or determination by filing a written notice of appeal in the office of the City Clerk within 14 calendar days of the person's receipt of the city's ruling, regulation, or determination. The written notice shall contain a brief statement which specifies the nature of the appeal and the relief sought.
B. Within 14 calendar days of the city's receipt of a written notice of appeal complying with this chapter, the President or his or her designee shall hold a hearing and act as a hearing officer on the notice of appeal. At the hearing, the person who filed the notice of appeal and the city's representative shall be entitled to present all evidence that is, in the hearing officer's discretion, relevant and material to the issues framed and raised in the notice of appeal.
C. Within 30 calendar days of the completion of the hearing, the hearing officer, based upon the evidence presented at the hearing, shall issue a written decision formally resolving the dispute. The hearing officer's decision shall be final and binding. If the hearing officer determines that a person shall comply with a rule or regulation or pay or remit a tax, then such compliance, payment, or remittance shall take place within seven calendar days of the hearing officer's decision.
D. Utilization of this hearing procedure shall not relieve any person of the obligations to timely and completely pay or remit all other undisputed taxes.
(Ord. 2003-4, 2002).