The committee shall act as an advisory committee to the city council and may recommend expenditures annually and submit them to council for approval. Additionally, the committee shall:
A. Hear and determine appeals of orders or decisions of the tax administrator 1 and prescribe the forms, rules and regulations relating to appeals. The committee may affirm, modify or reverse a decision or dismiss an appeal. In reviewing a decision of the tax administrator the committee may take evidence and make an investigation. It shall give notice of its determination in the manner prescribed for serving notice of a tax administrator's decision and shall file a certified copy of each determination with the tax administrator. A determination becomes final after twenty (20) days and becomes due, subject to interest and penalties, and enforceable by the tax administrator in the same manner as an order decision of the tax administrator.
B. Approve, modify or disapprove all forms, rules and regulations prescribed by the tax administrator is the forms, rules and regulations are challenged in the administration and enforcement of this chapter.
C. Hear and determine protests made to a form, rule or regulation approved or prescribed by the tax administrator.
D. Prescribe rules for extensions and, for good cause, grant extensions of time in excess of one month for filing a return or paying the tax.
E. Make investigations regarding imposition and administration of the tax and report its findings to the city council; act in an advisory capacity to the city council on matters pertaining to the tax and enforcement problems; and recommend to the city council the adoption, amendment or repeal of legislation pertaining to the tax.
F. Any other duties as otherwise set out herein. (Ord. 563, 10-2-1989)
Notes
| 1 | 1. See section 3-5-1 of this code. |