The Town Council, exercising the powers of the Secretary of Revenue in collecting sales and use taxes, delegates to the Town Administrator, or his or her designee, its authority to compromise or forgive for good cause shown any penalty or additional tax imposed herein, and to conduct any hearings and make decisions to determine the validity of a tax imposed by the Tax Administrator. If a taxpayer claims that a tax, additional tax, penalty or interest is excessive, a notice of appeal must be filed by the taxpayer within 30 days after the final notice of the Tax Administrator is mailed or personally delivered to the taxpayer as provided in § 35.10. The final decision of the Town Administrator or his or her designee shall be mailed or delivered to the taxpayer within 30 days after the hearing. The taxpayer shall pay the tax, additional tax, penalty or interest without prejudice to any defense the taxpayer has. The taxpayer may file suit for a refund in the Superior Court of the county pursuant to the provisions of G.S. § 105-241.7.
(Ord. 2004-03, passed 9-14-2004)