3.16.150 Protest.
A. If the seller wishes to dispute the amount of the estimate, or the results of an examination or audit, the seller must file a written protest with the finance director within 30 calendar days of the date of the notice of estimated tax or results from an audit or examination. The protest must set forth:
1. The seller’s justification for reducing or increasing the estimated tax amount, including any missing sales tax returns for the periods estimated; or
2. The seller’s reasons for challenging the examination or audit results.
B. Upon receipt of the protest, the finance director shall present the protest to the city manager for processing.
C. The city manager shall advise the seller of a date certain for an informal meeting or hearing with the seller and informally review the protest, make written findings and state reasons for the decision. The city manager may require that the seller submit to an audit, if one was not previously conducted or a more formal audit, if an estimation audit was previously performed.
D. The city manager shall make a final written determination on the seller’s protest and mail a copy of the determination to the seller by certified mail, return receipt requested, to the last known mailing address of the seller.
E. If a written protest is not filed within 30 days of the date of the notice of estimated tax or the result of a review, audit or examination, then the estimated tax, review, audit or examination shall be final, due and payable to the city. (Ord. 20-002 § 3, 2020; Ord. 199 § 1, 1977; 1978 code § 13.15)