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(A) At the time as the Administrator or designee believes that a reason exists for refusing to issue or revoking a license based on the amount of tax due or pursuant to § 13-41, the Administrator shall send notice of refusal or revocation to the applicant or licensee. The notice shall specify the amount of tax due, the section of this article upon which the tax calculation is based, the amount of tax paid, any interest due, the balance owed, the manner and time period in which the person may respond to the notice of deficiency, and the consequences to the person if he or she fails to respond. If the applicant or licensee disagrees with the determination, he or she may request a hearing within ten days after the day on which notice is served. The request must be in writing and shall specify the applicant’s objections to the matters set forth on the notice. By way of illustration, but not limited to, an applicant who receives a notice may object on the following grounds:
(1) That the tax due has already been paid;
(2) The Administrator miscalculated the amount of tax due;
(3) The Administrator based the calculation on incorrect or insufficient information concerning either the nature or the amount of business conducted; and
(4) The Administrator based the determination on an erroneous interpretation of a section of this article that establishes a category of business subject to a particular tax.
(B) The conference shall be held within 30 days from receipt of objections and no action may be taken by the Administrator with respect to the application or license within that time period. If the applicant fails to request a conference, the determination becomes final and the Administrator shall proceed to take necessary actions to resolve or collect the deficiency. (See §§ 13-41 through 13-44)
(C) If the Administrator revokes or refuses to issue a license, the applicant may reapply for a license at any time thereafter. If the reason for which the application was refused no longer exists, and if no other reason exists for refusing to issue a license, the Administrator shall issue the license.
(D) The Administrator shall maintain a record of each conference held pursuant to this article for a period of three years. The record shall contain the name of the applicant or licensee, the date of the conference and a brief statement of the issues discussed and the results reached. After three years, the Administrator shall dispose of the record pursuant to G.S. § 121-5.
(Ord. 09-03-02, passed 3-10-09)