§ 34-54. Appeal procedure.

(a)

Any person who wishes to appeal the amount of the occupation tax shall file a written notice of appeal with the license division within 30 days after the date of issuance of the occupation tax receipt. The notice of appeal shall contain a statement of the grounds for the appeal.

(b)

No issue other than the amount of the occupation tax may be the subject of an appeal.

(c)

The county administrator or an impartial hearing officer designated by the county administrator shall hold a hearing at which he shall hear all relevant evidence and argument.

(d)

The county administrator or other hearing officer shall issue a final written decision within two weeks after the hearing.

(Code 1988, § 34-44; Ord. No. O-67-03, § 5, 11-20-2003)