(A) The Finance Director shall give the hotel operator written notice of any assessment made pursuant to this article. Unless the hotel operator to whom a notice of assessment is given shall, within 30 days after service thereof, either personally or by certified mail, file with the Finance Director a petition in writing, verified under oath by the hotel operator or is duly authorized agent having knowledge of the facts, setting forth with particularity the items of the assessment objected to, together with the reasons for the objections, the assessment shall become final and not subject to administrative or judicial review. The amount of an assessment shall be due and payable on the day following the date upon which the assessment becomes final.
(B) When a petition for reassessment is filed within the time prescribed in such section for such filing, the Finance Director shall assign a time and place of a hearing hereon and shall notify the hotel operator of such hearing by written notice at least 20 days in advance thereof. Such hearing shall be held within 100 days from the date of filing the petition unless continued by agreement of the parties or by the Finance Director for sufficient cause.
(C) The hearing shall be informal and shall be conducted in an impartial manner by the Finance Director or a hearing examiner designated by the Finance Director. The burden of proof shall be upon the hotel operator to show that the assessment is incorrect and contrary to law, in whole or in part.
(D) After any such hearing, the Finance Director shall, within a reasonable time, give notice in writing of his or her decision.
(Ord. 1334, passed 1-7-02)