§ 12-21

Any operator aggrieved by any decision of the tax collector with respect to the amount of the tax imposed by Section 12-17 or by audit, and interest and penalties, if any, shall first appeal to the tax collector.

(a)

Request must be made in writing within ten (10) calendar days after the serving or mailing of notice per Section 12-17, to the tax collector to appeal the decision on the amount assessed.

(b)

At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed.

(c)

After such hearing the tax collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in Section 12-17 of such determination and the amount of such tax, interest and penalties. The tax collector 's determination shall be presumed to be correct. At any appeal, the operator has the burden of proving that the tax collector 's determination is incorrect, and the burden of producing sufficient evidence to establish the correct tax liability. The amount determined to be due shall be payable within thirty (30) calendar days unless it is appealed to the board of supervisors.

(Ord. No. 6391, § II, 10-4-2022; Ord. No. 5823, § 2, 1-6-2009.)

Failing a resolution with tax collector appeal process, the operator may then

(a)

Appeal to the board of supervisors by filing a notice of appeal with the tax collector within ten (10) calendar days of the serving or mailing of the determination by the tax collector of the amount of tax due.

(b)

The board of supervisors shall fix a time and place for hearing such appeal, and the county clerk or tax collector shall give notice in writing to such operator at his last known place of address. The tax collector shall present the matter to the board and include evidence submitted by tax collector.

(c)

The tax collector shall also include proposed findings and a resolution of the appeal. At the hearing, both the tax collector and the owner or operator shall have an opportunity to explain their case and introduce other statements or evidence. The board may impose reasonable time limits on each party's presentation.

(d)

The findings of the board of supervisors shall be final and conclusive and shall be served upon the appellant in the manner prescribed in Section 12-17 for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.

(Ord. No. 6391, § II, 10-4-2022; Ord. No. 5823, § 2, 1-6-2009.)

The board of supervisors may appoint the county hearing officer to hear the appeal as provided for in Section 12-21.2 of this chapter, which shall be governed by the Sonoma County Rules and Procedures for Administrative Hearings.

(Ord. No. 6391, § II, 10-4-2022)