4.25.170 Examination protest.
(a) If the payor of sales tax wishes to dispute the results of an examination, the party must file a written protest with the City, within 30 days of the date of the notice of the estimated tax or results of an examination. The protest must set forth:
(1) The party’s justification for reducing or increasing the estimated tax amount, including any missing sales tax returns for the period estimated; or
(2) The party’s reasons for challenging the examination results.
(b) In processing the protest, the City may hold an informal meeting or hearing, either on its own or upon request of the party, and may also require the party to submit to an examination.
(c) The City administration shall make a final written determination on the protest, and mail a copy of the determination to the party.
(d) If a written protest is not filed within 30 days of the date of the notice of the estimated tax or the result of a review or examination, then the estimated tax, review, or examination result shall be final, due and owing. [Ord. 19-06 § 2, 2019.]