§ 4.24.100. Appeals Board of Review.

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 the Oakland Taxation and Assessment Board of Review ("Board of Review") by filing a notice of appeal with the Secretary of the Board of Review within fifteen (15) days of the serving or mailing of the determination of tax due. The Board of Review shall fix a time and place for hearing such appeal, and the Secretary to the Board of Review shall give notice in writing to such operator at his or her last known place of address. The findings of the Board of Review shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.

A.

Composition. A Board of Review consisting of the City Manager, the City Auditor, the City Attorney or their designees and two community members nominated by the Mayor and appointed by the Council shall hear and determine appeals of order or decisions of the Tax Administrator.

B.

Appeals. Any person whose rights or interests have been directly and adversely affected by a transient occupancy tax ruling or finding of fact made by the Tax Administrator under the authority of this Chapter may appeal therefrom in writing to the Board of Review within twenty (20) calendar days from the date of notification of such ruling or finding. The Board of Review in individual cases may, in its exercise of reasonable discretion in administrating the provisions of this Chapter, enlarge the twenty (20) calendar day period in which to file an appeal.

The Board shall make findings of fact in support of its decision on appeal. The Board shall exercise its reasonable discretion in administering the provisions of this Chapter in rendering a decision on appealed rulings and findings.

Any tax, penalty, or interest found to be owing is due and payable at the time the Board of Review decision thereon becomes final.

C.

Extension of Time for Filing and Payment. On written application showing good cause, the Board of Review or its chairperson may, with or without hearing, by written order filed with the Tax Administrator, extend for more than twenty (20) calendar days the time period in this Chapter for filing of any transient occupancy tax return or making any payment. For the period of such extension the penalty in regard thereto shall be waived.

D.

Exhaustion of Remedies. Any person whose case may be resolved by employing the administrative remedies provided by this Section must exhaust those remedies before filing suit for refund, rebate, exemption, cancellation, amendment, adjustment, or modification of tax, interest or penalty.

E.

Review of Transient Occupancy Tax Ruling. The Board of Review may, on motion of any one of its members, hold a hearing to ascertain its position regarding any transient occupancy tax ruling. The Board may affirm, modify, or reverse such ruling as necessary or advisable to effectuate the purposes of this Chapter. The Board of Review's decision on such ruling shall have only prospective effect.

(Prior code § 5-20.10)