(A) Any seller aggrieved by any decision of the City Administrator with respect to the amount of such tax, interest and penalties, if any, may appeal to the City Council by filing a notice of appeal with the City Administrator within 15 days of mailing of the notice of the City Administrator's decision. The City Administrator shall fix a time and place for hearing the appeal, as prescribed by the City Council, and shall give the appellant 15 days’ written notice of the time and place of the hearing before the City Council.
(B) The appellant shall pay a nonrefundable appeal fee to facilitate the appeal. Appeal fees shall be set at $150 for each decision appealed, and may be adjusted by resolution of the City Council.
(C) The parties shall be entitled to appear personally and by counsel and to present such facts, evidence and arguments as may tend to support the respective positions on appeal.
(D) The City Council shall afford the parties an opportunity to be heard at an appeal hearing after reasonable notice. The City Council shall take such action upon the appeal it sees fit.
(1) The City Council shall hear and consider any records and evidence presented bearing upon the City Administrator's determination of amount due, and make findings affirming, reversing or modifying the determination.
(2) Informal disposition may be made of any appeal by stipulation, agreed settlement, consent order or default.
(E) The action of the City Administrator shall be stayed pending the outcome of an appeal properly filed pursuant to this section.
(F) Failure to strictly comply with the applicable appeal requirements, including but not limited to the required elements for the written notice of appeal, time for filing of the notice of appeal, and payment of the applicable appeal fee, shall constitute jurisdictional defects resulting in the summary dismissal of the appeal.
(G) The findings of the City Council shall be final and conclusive, and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due by the City Council shall be immediately due and payable upon the service of notice.
(Ord. 268, passed 9-4-2014)