(A) The provisions of this section apply to any assessment, decision or administrative ruling of the Tax Administrator, other than a decision relating to a refund pursuant to § 35.096 of this subchapter. Any person aggrieved by any assessment, decision or administrative ruling of the Tax Administrator, other than a decision relating to a refund, shall be required to comply with the appeals procedure of this section. Compliance with this section shall be a prerequisite to a suit thereon. [See Cal. Gov’t Code § 935(b).] Nothing herein shall permit the filing of a claim or action on behalf of a class or group of taxpayers.
(B) If any person is aggrieved by any assessment, decision or administrative ruling of the Tax Administrator, other than a decision relating to a refund; or with the failure of the Tax Administrator to grant an exemption as provided for under this subchapter; he or she may appeal to the City Manager by filing a notice of appeal with the City Clerk within 14 days of the date of the assessment, decision or administrative ruling of the Tax Administrator which aggrieved the service user or service supplier.
(C) The matter shall be set for hearing no more than 30 days from the receipt of the appeal. The appellant shall be served with notice of the time and place of the hearing, as well as any relevant materials, at least five calendar days prior to the hearing. The hearing may be continued from time to time upon mutual consent. At the time of the hearing, the appealing party, the Tax Administrator, the City Manager, and any other interested person may present such relevant evidence as he or she may have relating to the determination from which the appeal is taken.
(D) Based upon the submission of such evidence and the review of the city’s files, the City Manager shall issue a written notice and order upholding, modifying or reversing the determination from which the appeal is taken. The notice shall be given within 14 days after the conclusion of the hearing and shall state the reasons for the decision. The notice shall specify that the decision is final and that any petition for judicial review shall be filed within 90 days from the date of the decision in accordance with Cal. Civ. Proc. Code § 1094.6. If the City Manager fails or refuses to act on a refund claim within the 14 day period, the claim shall be deemed to have been rejected by the City Manager on the fourteenth day.
(E) No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this city or against any officer of the city to prevent or enjoin the collection under this subchapter of any tax or any amount of tax required to be collected and/or remitted.
(Ord. Measure A, passed - - ; Am. Ord. 627-C.S., passed 9-6-16)