A. Hearing and Dispute Resolution. In the event that an operator applies for a hearing within the time prescribed, the Tax Collector shall give at least 15 days written notice to the operator of the time and place of the hearing by mail or at least 10 days notice if by personal service. Such hearing may be held at any time within 60 days of receipt of application for the hearing by the Tax Collector. At the hearing, the operator may appear and offer evidence why the specified tax, interest, or penalties should not be so established.

B. Determination of Tax. Within 30 days after the hearing, the Tax Collector shall determine the proper tax to be remitted and shall give written notice to the person by personal service or certified mail of the determination and the amount of the tax, interest, and penalties. The total due shall be payable 15 days from mailing or serving of notice unless an appeal is made as provided in subsection (C) of this section.

C. Appeal from Initial Hearing. Any operator aggrieved by any decision of the Tax Collector with respect to the amount of the tax, interest, or penalties may appeal to the Sierra County Uniform Appeals Committee by filing a written notice of appeal with the County Clerk within 15 days of personal service or 20 days from the date of mailing of the determination of tax due. The appeals procedure and the rules governing the hearing(s) shall be consistent with the Sierra County Uniform Appeals Procedure specified in Sierra County Resolution No. 90-272, as amended. Any operator or the Tax Collector, dissatisfied with the results of the determination of the Uniform Appeals Committee may appeal to the Sierra County Board of Supervisors pursuant to the Sierra County Uniform Appeals Procedure. Any determination on the matter by the Sierra County Board of Supervisors shall be deemed final. No appeal may be taken without first having completed the initial hearing process set forth in subsection (A) of this section.

D. Limitation of Issues on Appeal. The issues on appeal shall be limited to:

E. Payment of Tax a Condition of Appeal. After the determination of an amount of tax due from any operator has been made following an initial hearing as specified in subsection (A) of this section, an operator must pay the tax as specified in the notice as a condition precedent to filing an appeal. Failure to pay such tax, together with penalties and interest thereon, if any, shall result in the appeal being denied. In the event that it is ultimately determined that the whole or any part of the tax, interest and penalties was not due, the operator shall be entitled to a full refund of all the amounts paid but determined not to be due together with interest at the rate prescribed by the California Revenue and Taxation Code § 5151. The county may retain without interest those funds ultimately determined to be due to the county pursuant to this chapter. (Ord. 834, eff. 4/16/96; Ord. 786, eff. 6/20/92; Ord. 377, eff. 10/7/71)