(a) No later than ten days after the date of service of a notice under Section 5.05.090 of this chapter, the licensee may apply in writing to the business license officer for a hearing on the assessment. If application for a hearing before the business license officer is not made within the time herein prescribed, the tax assessed by the business license officer shall become final and conclusive.
(b) Within thirty days of the receipt of any timely written request for hearing, the business license officer shall cause the matter to be set for hearing before him or her not later than thirty days after the date requesting the hearing, unless a later date is agreed to by the business license officer and the licensee requesting the hearing.
(c) Notice of such hearing shall be given by the business license officer to the licensee requesting such a hearing not later than five days prior to such hearing. At such hearing, said licensee may appear and offer evidence why the assessment as made by the business license officer should not be confirmed and fixed as a tax. Formal rules governing the presentation and consideration of evidence and witnesses shall not apply to any hearing pursuant to this section.
(d) After such hearing, the business license officer shall determine and reassess the proper tax to be charged and shall, within thirty days of the hearing, give written notice thereof to the licensee in the manner prescribed in Section 5.05.090 for giving notice of assessment. The decision of the business license officer may be appealed to the city council pursuant to Section 5.04.300 of this Code.
(Ord. 904 § 2 (part), 2010)