(a) Any person who has a bona fide controversy with the application or enforcement of this chapter and who has been adversely affected by the decision of the Auditor, may appeal the decision to the Board of Review by filing a Notice of Appeal with the Auditor no later than thirty (30) days after written notice of the decision is mailed to the person by regular mail at their last known mailing address. An appeal shall not stay the suspension or revocation of a short-term rental registration.
(b) Any operator aggrieved by any decision of the Treasurer with respect to the amount of the transient occupancy tax, interest and penalties, if any, may appeal to the Board of Review by filing a notice of appeal with the Treasurer within fifteen (15) days of the serving or mailing of the determination of the tax due.
(c) Any operator may appeal to the Board of Review, consisting of a chairman, a secretary, and two other individuals each to be appointed by the Mayor and approved by Council. The Board of Review shall fix a time and place for hearing such appeal and shall give notice in writing by regular mail to the person at his, her, or its last known mailing address. The findings of the Board of Review shall be served on the appellant in the manner prescribed above for service of notice of hearing. The findings of the Board of Review shall be final and any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 24-23. Passed 12-12-23.)