§ 5.04.550. Board of review.

A.

Composition. A business tax board of review consisting of the City Administrator, the City Auditor, an employee of the City selected by the City Administrator, and two community members nominated by the Mayor and appointed by the Council each for a term of four years is hereby created. The Board shall select from its members a chairperson who shall serve at its pleasure. The City Administrator and the City Auditor may each deputize in writing filed with the Board for such period or for such hearings as may be desired, a person to serve as his/her designee to the Board. A majority of members of the Board shall constitute a quorum. The Board shall be deemed to be in the Finance and Management Agency, shall meet and keep its files in such office and all filings with the Board relating to appeals or otherwise shall be mailed to Chairperson, Board of Review in care of Business Tax Section—Finance and Management Agency, 250 Frank H. Ogawa Plaza, Suite 1320, Oakland, CA 94612. A Board member may fully participate in all decisions in which such Board member participates while on holdover status and such decisions are not invalid because of the Board member's holdover status. Neither the members of the Board nor the members of their offices deputized to serve in their places at any time shall receive any compensation as such members or acting members for their services on the Board.

B.

Appeals. Any person whose rights or interests have been directly and adversely affected by a business tax ruling or finding of fact made by the Director of Finance under the authority of this chapter may appeal therefrom in writing to the Board of Review within twenty (20) days from the date of notification, in the manner provided in Section 5.04.640(D), of such ruling or finding. The Board of Review in individual cases may, in its exercise of reasonable discretion in administering the provisions of this chapter, enlarge the twenty (20) day period in which to file an appeal. The Board shall make findings of fact in support of its decisions on appeal. The Board shall exercise its reasonable discretion in administering the provisions of this chapter in rending a decision on appealed rulings and findings. The Board's decision on appeal becomes final upon giving notice thereof to the appellant in the manner provided in Section 5.04.640(D). Any tax, penalty, or interest found to be owing is due and payable at the time the Board's decision thereon becomes final.

C.

Extension of Time for Filing and Payment. On written application showing good cause, the Board or its chairperson may, with or without hearing, by written order filed with the Director of Finance, extend for not more than forty-five (45) days the time provided in this chapter for the filing of any declaration or making any payment. In no event will such an extension be granted for an annual tax on any written application received after the annual March 1st deadline. 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 Tax Rulings. The Board of Review shall, on motion of any one of its members, hold a hearing to ascertain its position regarding any business 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.

(Ord. 12838 § 3 (part), 2007; Ord. 12552 § 3, 2003; Prior code § 5-1.54)