The person may, within ten days after the day on which notice of delivery under this chapter is served, request in writing a conference. The request shall specify the person's objections to the notice of deficiency. By way of illustration, but not limitation, a person who receives notice of a deficiency may object on the grounds that:
   (A)   The tax/fee due has already been paid;
   (B)   The tax collector miscalculated the amount of tax/fee due;
   (C)   The tax collector based his calculation on incorrect or insufficient information concerning either the nature or amount of business conducted;
   (D)   The tax collector based his determination on an erroneous interpretation of a section of this chapter, which established a category of business subject to a particular tax/fee.
(Ord. 15-25, passed 12-12-16)