§ 112.08 APPEALS.

   (A)   Subject to the provisions of this section, a person may appeal to the Privilege License Tax Review Board a decision by the Tax Collector:

      (1)   That an applicant is not entitled to a privilege license;

      (2)   That a licensee's privilege license should be revoked;

      (3)   Concerning the amount of tax owed by an applicant; and/or

      (4)   That a person has not paid the amount of tax due for the current license year or any prior years.

   (B)   An appeal may be taken only if the applicant has properly pursued and exhausted his or her right to have a conference with the Tax Collector on any of the matters specified in division (A) above.

   (C)   An appeal is taken by filing with the Tax Collector a written notice of appeal. This notice of appeal must be filed not later than 10 days after the appellant is served with the record of the conference as provided in §§ 111.13 or 112.06.

   (D)   (1)   The Privilege License Tax Review Board shall hear and decide the appeal within 30 days after notice of appeal is filed, unless the hearing is continued for good cause.

      (2)   The appellant shall be given at least 5 working days’ notice of the date and time of hearing and shall be served with a written copy of the Board’s decision following the hearing.

      (3)   The burden of establishing the correctness of the Tax Collector's decision shall be on the Tax Collector.

   (E)   The Privilege License Tax Review Board shall consist of the Mayor and the members of the Council, sitting ex officio. The Board may choose its own Chairperson and adopt its own rules of procedure, except that 3 members shall constitute a quorum and decisions shall be made by a majority of those present and voting.

(1981 Code, § 8-33)