A. A seller shall determine in the first instance whether a sale is exempt under this chapter. However, if the seller incorrectly determines that a sale is exempt, the seller is liable to the city for the uncollected tax.

B. If the seller determines that a transaction is not exempt, but the buyer believes the transaction to be exempt, then the buyer may protest the tax by paying the tax at the time of the sale and filing a written statement of protest with city no later than 30 days after the date of the sale. The seller shall collect the protested tax at the time of the sale.

C. If the seller determines that a sale is exempt, the seller can request a determination on whether a sale is exempt by filing a written statement of protest with the city, no later than 30 days after the date of the sale. The seller shall continue to collect the tax at the time of the sale until the seller receives a determination from the city.

D. The finance director will rule on each protest by sending to the buyer or seller a written determination on the protest. If the protest is allowed, a refund of the sales tax paid will be remitted to the seller with the determination.

E. Either the buyer or seller may appeal the finance director’s determination by requesting a hearing within 15 days after service of the notification of determination under subsection (D) of this section. A hearing requested shall be conducted before the city manager. After the hearing, the city manager conducting the hearing shall serve the decision on the protestor by delivering the notice to the protestor’s address of record. (Ord. 20-002 § 3, 2020)