§ 64-16.612. Hearing on disputed amounts.

(a)

A request for hearing must be in writing and timely filed. If a request for hearing is timely filed, the treasurer-tax collector will schedule a hearing and give written notice of the hearing date, time, and location to the person who paid the tax. If a request for hearing is not timely filed, the tax assessed by the treasurer-tax collector is final and conclusive.

(b)

After the hearing, the treasurer-tax collector will give written notice of the final determination of the amount of cannabis business tax, penalties, and interest due. Any delinquent cannabis business tax shall continue to accrue penalties and interest until it is paid in full, as set forth in the notice of determination. Any taxes, penalties, or interest found by the treasurer-tax collector to have been assessed in error will be refunded.

(c)

The decision of the treasurer-tax collector is final and conclusive. A person who contends the treasurer-tax collector's final decision is erroneous may, after paying all taxes, penalties, and interest due, file an action in the superior court of the county in accordance with California Code of Civil Procedure section 1094.5.

(Ord. No. 2018-22, § I, 11-6-18)