§ 7-1307. BUSINESS IMPROVEMENT TAX REVIEW COMMITTEE. APPEAL. RULES. PROCEDURE.

A Business Improvement Tax Review Committee is hereby created. It shall be composed of the Mayor, the Chief Administrative Officer, and the City Attorney and an authorized representative of the Business Improvement Area Advisory Committee who shall serve as a non-voting member. The committee shall select from its members a chairman who shall serve at its pleasure. Any member of the committee may deputize in writing filed with the committee any member of his office or, in the case of the Mayor, a member of the Council, to serve in his place on such committee for such period or in such hearing as he may desire. A majority of the members of the committee shall constitute a quorum. The committee shall keep a record of its transactions. The committee shall be deemed to be in the office of the Chief Administrative Officer, shall meet and keep its files in his office and all filing with the committee relating to appeals, or otherwise, shall be made at such office. Neither the members of the committee, nor the persons deputized to serve in their places, shall receive any compensation as such members or acting members for their services on the committee.

The committee shall have power and it shall be its duty:

(1)

To hear and determine appeals of orders or decisions of the Controller made upon his determination of tax. The committee may affirm, modify, or reverse such orders or decisions or dismiss the appeals therefrom, as may be just, and shall prescribe such forms, rules, and regulations relating to appeals as it may deem necessary. In the review of the decision or order, the committee may take such evidence and make such investigation as it may deem necessary. It shall give notice of its determinations and shall file a copy of each such determination with the Controller with certification thereon of the date of service thereof. Such determination shall become final ten days thereafter and shall thereupon become due and payable, subject to interest and penalties, and enforceable by the Controller in like manner as an order or decision of the Controller;

(2)

To approve, modify, or disapprove all forms, rules, and regulations prescribed by the Controller in the administration and enforcement of this ordinance and such forms, rules, and regulations shall be subject to, and become effective only on, such approval;

(3)

To hear and determine in such manner as shall be just, any protest which may be made by any person who may be interested, to any form, rule, or regulation approved or prescribed by the committee;

(4)

To grant for good cause, applications for extensions of time in excess of one month, for making any return or payment of tax, and to prescribe rules therefor;

(5)

To make such investigations as it deems advisable regarding the imposition and administration of the special business license tax and report its findings to the Council; to act in an advisory capacity to the Council on matters pertaining to the special business license tax and enforcement problems and recommend to the Council the adoption, amendment, or repeal of legislation pertaining thereto.

(Added Ord. 72-110, 1972).