§ 11-19. Due process rights of taxpayer.  


Latest version.
  • Due process rights of notice and hearing are available to any taxpayer faced with the revocation or refusal of a license under this chapter. The following situations can lead to a conference between the taxpayer and the finance director:

    (1)

    Initial refusal to issue a license.

    (2)

    A proposed revocation of an issued license.

    (3)

    Disagreement over the amount on tax due.

    The licensee must request a conference with the finance director in writing within ten (10) days of receiving written warning notice of revocation. In the case of revocation, the licensee shall not be entitled to a return of the unearned license fee.

(Ord. No. 2001-10, § 1, 2-6-01)