3.08.140 Appeals from City Recorder determination under this chapter.
A. The City Council of the City is designated as a committee to hear and determine appeals of orders or decisions of the City Recorder made upon petitions for redetermination of tax or other pertinent matters for which the City Recorder is herein designated or directed to perform. The City Council, in such capacity, shall act as a committee to hear and determine such appeals and may affirm, modify or reverse such orders or decisions or dismiss the appeals therefrom, as may be just, and shall prescribe such forms, rules and regulations relating to appeals as it may deem necessary. In the review of the City Recorder's decision or order, the Council committee may take such evidence and make such investigation as it may deem necessary. It shall give notice of its determinations in the manner prescribed for service of notice of the City Recorder's decision and shall file a copy of each such determination with the City Recorder with certification thereon of the date of service thereof. Such determination shall become final ten days thereafter and shall thereupon become due and payable, subject to interest and penalties, and enforceable by the City Recorder in like manner as an order or decision of the City Recorder.
B. The City Council sitting as a committee as provided in subsection A of this section shall have the authority:
1. To approve, modify or disapprove all forms, rules and regulations prescribed by the City Recorder in the administration and enforcement of this chapter;
2. To hear and determine in such manner as shall be just, any protest which may be made by any person who may be interested, to any form, rule or regulation;
3. To grant for good cause, applications for extensions of time in excess of one month, for making any return or payment of tax, and to prescribe rules therefor;
4. To make such investigations as it deems advisable regarding the imposition and administration of the transient lodgings tax and to propose the adoption, amendment or repeal of legislation pertaining thereto. With respect to this function, the City Council may appoint a separate committee not composed of Council members to advise and report such findings and recommendations to the Council. (Ord. 9-1975 § 14, 1975.)