Council shall from time to time appoint by ordinance a Local Tax Hearing Officer who shall hear appeals of business privilege tax assessments and determinations and make decisions on said appeals, in accordance with the Local Taxpayer Bill of Rights Act, 53 Pa.C.S. § 8430. Council shall also appoint an Alternate Local Tax Hearing Officer to serve in the event the Local Tax Hearing Officer has a conflict of interest or is otherwise unable to serve as hearing officer in any given matter. The Hearing Officer and the Alternate Hearing Officer shall be individuals with substantial experience in the subject matter of local business privilege and mercantile license taxes.
(Ord. 6338, approved 11-21-2017)