A. Appointment Of Hearing Officer; Authority: The mayor shall appoint a hearing officer who shall have the authority to hear appeals of any decision of the business license coordinator regarding the assessment of any fee or penalty imposed or rebate determination pursuant to the provisions of this title. The hearing officer shall have the authority to make adjustments in any license assessment found to be illegally imposed. In regards to penalties assessed under subsection 5-1A-14A of this article, the hearing officer may set aside all or a part of said penalty imposed for an untimely renewal, if the failure to pay the license fees on a timely basis was found to be a matter of excusable neglect based upon circumstances beyond the control of the licensee.
B. Time Limit For Filing: Appeals of the assessment as determined by the business license coordinator shall be made by filing a written notice of appeal with the business license coordinator setting forth with specificity the reasons for which the appeal is taken. All appeals pertaining to licenses due on January 2 must be filed prior to the first day of March, and all appeals pertaining to licenses due at any other time must be filed within sixty (60) days from the date such licenses are due. All appeals pertaining to the assessment of penalties must be filed within thirty (30) days of notification of the penalty assessment. All appeals not filed before such deadlines shall be barred.
C. Notice; Evidence, Witnesses: The hearing officer shall fix a reasonable time for the hearing and give notice to appellant and the business license coordinator of the time, date and place. Both the business license coordinator and the appellant may present evidence and the hearing officer shall have the authority to call and swear witnesses.
D. Decision Of Hearing Officer; Appeal: The hearing officer's decision shall be made in writing within ten (10) days after the hearing and filed in the office of the business license coordinator. A copy shall be mailed to the applicant. The decision may be appealed to the district court within thirty (30) days from when the written decision is filed.
E. Fee: All appeals filed pursuant to this section shall be accompanied by a fee of twenty five dollars ($25.00). Such fee may be refunded by the hearing officer if it is determined that the fees or penalties were illegally imposed.
(1979 Code § 5.04.180; amd. Ord. 88-49, 12-28-1988; Ord. 90-46, 9-20-1990; Ord. 92-22, 3-24-1992; Ord. 97-94, 12-16-1997; Ord. 2005-56, 10-18-2005)