§ 7-611. REDETERMINATIONS.

(a)

Any person against whom a determination is made under Section 7-610 or any person directly interested may petition for a redetermination within thirty days after service upon the person of notice thereof. If a petition for redetermination is not filed within the thirty-day period, the determination becomes final at the expiration of the period. Provided, however, a petition for redetermination under subsection (f) of Section 7-610 shall be filed within ten days after notice.

(b)

If a petition for redetermination is filed within the allowable period, the Tax Administrator shall reconsider the determination, and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him ten days' notice of the time and place of the hearing. The Tax Administrator may continue the hearing from time to time as may be necessary.

(c)

The Tax Administrator may decrease or increase the amount of the determination before it becomes final but the amount may be increased only if a claim for the increase is asserted by the Tax Administrator at or before the hearing.

(d)

The order or decision of the Tax Administrator upon a petition for redetermination becomes final fifteen days after service upon the petitioner of notice thereof, unless appeal of such order or decision is filed with the Transient Occupancy Tax Review Committee within fifteen days after service of such notice.

(e)

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the city or an officer thereof, to prevent or enjoin the collection of taxes sought to be collected pursuant to this chapter, and payment of all tax, interest and penalties shall be required as a condition precedent to seeking judicial review, redetermination or appeal of any tax liability.

(Rep. and Added Ord. 6457, 1964, based on former Sec. 4-612; Am. Ord. 6498, 1964; Am. Ord. 2009-40, § 1, eff. 1-23-10).