§ 4.28.140. Failure to pay tax—Administrative remedy.

A.

Whenever the Tax Administrator determines that a service user has failed to pay the amount of the tax owed by him or her from the amounts remitted to a service supplier for a period of two or more billing periods, or whenever the Tax Administrator deems it in the best interest of the city, he or she may relieve the service supplier of the objection to collect taxes, penalties and interest due under this Chapter from certain named service users for specified billing periods. The Tax Administrator shall notify the service user that he or she has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him or her personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the service supplier, or, should the service user have changed his or her address, to his or her last known address. If a service user fails to remit the tax to the Tax Administrator within fifteen (15) days from the date of the service of the notice upon him or her, which shall be the date of mailing if service is not accomplished in person, a penalty of twenty-five (25) percent of the amount of the tax set forth in the notice shall be imposed, but not less than five dollars ($5.00). The penalty shall become part of the tax herein required to be paid.

B.

Appeals. Any person whose rights or interests have been directly and adversely affected by a 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 (Board) within twenty (20) days from the date of notification of such ruling or finding in the manner provided in subsection D of this Section. The Board, in individual cases and, in its exercise of reasonable discretion in administering the provisions of this Chapter, may extend the twenty (20) day period in which to file an appeal. The Board shall make findings of fact in support of its decision. The Board shall exercise its reasonable discretion in administering the provisions of this Chapter in rendering a decision on appealed rulings or findings. The Board's decision becomes final upon giving notice thereof to the appellant in the manner provided in subsection D of this Section.

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

C.

Exhaustion of Remedies. Any person with a dispute pertaining to this Chapter must exhaust the administrative remedies provided herein before filing suit for refund, rebate, exemption, cancellation, amendment, adjustment, or modification of tax, penalty or interest.

D.

Written Notice. Whenever a person appeals a ruling or finding of fact by the Tax Administrator or whenever the Board of Review notifies a person regarding its findings (including liability for tax, penalty, and interest due), a written notice shall be served personally or mailed; if mailed, such notice shall be by United States mail, postage prepaid therein, to the last known address of the person appealing.

(Prior code § 5-23.10)