§ 36-44. Disputes.

Any vendor who claims any refund for overpayment of the occupancy tax or who disputes the findings of any audit performed pursuant to section 36-43 or any exemptions pursuant to section 36-34 shall, within ten days of overpayment resulting in a claim for refund, delivery of the audit performed, or application of the exemption, submit the matter in writing to the county manager for a determination. The manager shall, within ten days, decide the dispute or claim and notify the claimant in writing. Any claimant who is dissatisfied with the manager's decision may appeal the decision to the council by written notice to the manager of such appeal, to be made within 15 days of the date of such decision. The appeal shall then be referred to the council for hearing at a regular or special meeting in the usual course of business. The decision of the council shall be expressed in writing and communicated in the same manner as the decision of the manager is transmitted. The action of the council shall be final.

(Ord. No. 85-160, § 5, 1992; Code 1985, § 4.04.150; Ord. No. 02-256, § 66, 7-7-2015)