(A) Any seller aggrieved by any decision of the City Manager 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 Manager within 15 days of mailing of the notice of a decision. The City Manager 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. The City Council shall at a minimum:
(1) At the commencement of the hearing, explain the relevant issues involved in the hearing, applicable procedures and the burden of proof;
(2) At the commencement of the hearing, place on the record the substance of any written or oral ex parte communications concerning any relevant and material fact in issue at the hearing which was made outside the official proceedings during the pendency of the proceeding. The parties shall be notified of the substance of the communication and the right to rebut the communication. Notwithstanding the above, the parties are prohibited from engaging in ex parte communications with the members of the City Council;
(3) Testimony shall be taken upon oath or affirmation of the witnesses;
(4) The City Council shall ensure that the record developed at the hearing shows a full and fair inquiry into the relevant and material facts for consideration for the issues properly before the City Manager;
(5) Written testimony may be submitted under penalty of false swearing for entry into the record. All written evidence shall be filed with the Assistant City Recorder no less than five working days before the date of the hearing;
(6) The City Council shall hear and consider any records and evidence presented bearing upon the City Manager’s determination of amount due, and makes findings affirming, reversing or modifying the determination; and
(7) Informal disposition may be made of any case by stipulation, agreed settlement, consent order or default.
(E) The action of the City Manager 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 finding 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 shall be immediately due and payable upon the service of notice.
(Ord. 1310, passed 8-1-2006)