(a) A final determination of the tax administrator under Section 2.37.150, subdivision (d), or Section 2.37.160, subdivision (c), can be appealed to the city manager by filing a written notice of appeal with the city manager within thirty (30) days of service of the notice of the final determination being appealed.
(b) Only a business operator who files a timely request for a hearing on an initial determination under Section 2.37.150 and participates in the hearing or a challenger who files an objection to a decision and files a request for a hearing on the response to the objection under Section 2.37.160 and participates in the hearing can file an appeal under this section.
(c) If a timely appeal is filed with the city manager, the city manager, or the city manager’s designee, shall set a hearing within sixty (60) days of the filing of the appeal, which may be extended by the city manager for an additional thirty (30) days. Notice of the hearing shall be served on the appellant either personally or by U.S. mail to the most recent address for the challenger in the tax administrator’s records. The tolling of the accrual of penalties or interest under Section 2.37.150, subdivision (b), shall continue upon the timely filing of an appeal under this section.
(d) At the hearing the appellant and the tax administrator may present evidence and argument regarding the decision being appealed to show why the decision is correct or incorrect and to show what it should be. Within sixty (60) days after the close of The hearing, which the city manager or the city manager’s designee may extend for an additional sixty (60) days, the city manager or the city manager’s designee shall serve a written decision, setting forth the resolution of the appeal. The decision shall be served on the appellant either personally or by U.S. mail to the most recent address for the appellant in the city manager’s records. Service is effective upon deposit of the decision in the U.S. mail. Any penalties and interest that were tolled under Section 2.37.150, subdivision (b), shall resume accruing ten (10) days after the service of the decision.
(e) A decision of the city manager, or the city manager’s designee, served under subdivision (d) of this section is subject to judicial review under Sections 1094.5 and 1094.6 of the Code of Civil Procedure with a writ petition filed in the appropriate court within ninety (90) days of the service of the written decision. Any tax, penalties, or interest determined by the decision to be owed to the city by the appellant must be paid to the city as a precondition to filing a writ petition challenging the decision, but a claim for a refund under Section 2.37.190 does not have to be filed before filing a writ petition.
(Ord. 5581 § 1 (part), 2022)