3.04.100 Appeal.
A. Appeal. Any operator aggrieved by any decision of the tax administrator with respect to the amount of such tax, interest and penalties, if any, may appeal. To appeal the tax administrator’s determination, the appellant shall comply with the appeals process as set forth in Chapter 1.20.
B. Contents of Appeal. The written appeal shall state the following information:
1. A caption setting forth the names, addresses, phone numbers and other contact information of the appellant(s) and the operator, if the appellant and operator are not the same, participating in the appeal.
2. A brief statement setting forth the interest of the appellant(s), either as the recipient of the notice of tax administrator’s determination or the legal interest of the appellant(s) in the hotel or property that is the subject of the notice of tax administrator’s determination.
3. A brief statement describing:
a. The specific notice of tax administrator’s determination being appealed, by the day of the notice of tax administrator’s determination, address of the hotel or property; and
b. Whether all or only specified tax, interest, penalties are being appealed; and
c. Why the tax administrator’s determination should be revoked, modified or otherwise set aside.
4. A statement that all of the matters alleged in the appeal are true, followed by the signature(s) of each appellant(s), and one official mailing address for the appellant(s) to receive further notices from city relating to the appeal.
C. Hearing Procedures for Appeal.
1. Records for Appeal. The tax administrator, or his or her designee, shall ensure that the tax administrator’s determination and any supporting documentation are delivered to the applicable city clerk in sufficient time prior to the appeal hearing.
2. Failure to Appear. The failure of the appellant(s) to appear at the hearing, unless the appellant(s) has submitted written evidence, shall constitute an abandonment of the appeal.
D. Findings of the Council. The findings of the council shall be final and conclusive and shall be served upon the appellant in the manner prescribed in Section 3.04.090 for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice. (Ord. 1674 § 5, 2020: prior code § 2559)