A licensee shall have the right to appeal audit findings or an additional assessment within 30 days from notification to the licensee of the audit results by sending a written notice, including sufficient documentation to support the appeal, to the Chief Financial Officer. Upon receipt of the notice of appeal, the Chief Financial Officer shall submit the appeal to the Board of Appeals ("the Board"). The Board shall consist of the City Administrative Officer or his or her designee, the City Attorney or Assistant City Attorney, a Council person as appointed by the Mayor for a two-year term, a CPA as appointed by the Mayor for a two-year term, and a representative from the Chamber of Commerce as designated by its Board of Directors to serve a two-year term. The City Administrative Officer, or his or her designee, shall serve as Chairperson of the Board, and the City Attorney or Assistant City Attorney shall serve as Vice Chair. Any member of the Board may elect to excuse himself or herself if they deem his or her participation in hearing a case on appeal creates a conflict of interest for any reason. Should any member of the Board have a direct financial interest in the outcome of the case, or any type of family relationship to the licensee (party appealing the assessment), then that Board member shall automatically be excused from hearing the case. The Board shall be convened by the City Administrative Officer, or his or her designee, to hear cases presented on appeal at a time of his or her choosing, but in no event longer than 30 days from the date the licensee files a written notice of appeal. The licensee shall have the opportunity to present their case by way of testimony, argument and documentation at the hearing. In turn, the Chief Financial Officer shall be afforded the same opportunity. After hearing all the evidence presented, the Board shall make findings to confirm, modify or withdraw the original assessment within ten days of the date of the meeting. All decisions of the Board shall be voted upon by its members and shall be controlled by a simple majority of the members present. The Chairperson (or Vice Chairperson acting as Chairperson) shall only vote in the event of a tie. All decisions of the Board shall be considered final.
(Ord. 16-2007, passed 6-19-2007)