§ 11-19. Due process rights of taxpayer.
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)