4.16.440 Appeals.
A. Unless a different time frame is specified, a seller aggrieved by an action of the finance director in fixing the amount of tax or in imposing a penalty or interest shall appeal to the city manager within thirty (30) calendar days from the date of the postmark on the finance director’s written notification. A taxpayer who has a cause of action, grievance or protest concerning the legality, collection or payment of the sales tax shall appeal in this manner and within the same time frame. All right to an appeal shall be deemed waived if not timely requested as set forth in this subsection.
B. All appeals shall be filed in writing addressed to the city manager, must be signed by the seller/taxpayer (or counsel therefor) and shall contain the following information:
1. Name, address and telephone number of aggrieved seller/taxpayer;
2. A specific and detailed statement of the amount of tax, interest or penalty contested, the basis and grounds upon which the appeal is made, and all pertinent records, documents or other evidence substantiating the grounds as stated; and
3. A statement of the relief sought.
C. Failure to file an appeal within the time and manner provided shall be deemed a waiver of that right and to any appellate review to which the aggrieved party might have otherwise been entitled.
D. Arguments or reasons for failure to timely file a return and remit taxes collected shall not be considered a valid basis or grounds for granting an appeal. The basis and grounds for granting any appeal are limited to:
1. The identity of the seller is in error;
2. The amount of the debt is erroneous due to a clerical error (and the nature and extent of the error is specified in the request for a hearing);
3. The seller disputes the denial of exemption(s) for certain sales;
4. Taxes have been levied and forgiven; or
5. The Bethel Municipal Code has been misinterpreted, misapplied or not followed.
E. A request for appeal is filed on the date it is personally delivered or, if delivered to the city manager by United States mail, the date of the United States Postal Service postmark stamped on the properly addressed cover in which the request is mailed.
F. A current mailing address must be provided to the city manager with the request for appeal, and any change in mailing address after the request for appeal is filed must be reported to the city manager.
G. Upon notice of the filing of a written appeal, the finance director shall immediately send a copy of their decision, and any information or documents utilized in reaching their decision, to the city manager with a copy to the city attorney and the party filing the appeal.
H. The city manager shall decide the appeal based upon the pertinent records provided by the parties involved.
I. The taxpayer must prove by a preponderance of the evidence the factual basis upon which they are relying.
J. The city manager’s determination shall be based upon the evidence received and any written materials submitted by the parties. The determination need not make formal findings of fact or conclusions of law, but the written determination shall state the reasons for the decision and indicate the evidence relied upon. Such determination shall be issued no later than fifteen (15) calendar days after the appeal is filed. Such determination shall be final.
K. The city manager may retain the services of the city attorney to assist them in making their decision.
L. A seller who is not satisfied with a final written ruling of the city manager may appeal the decision by requesting an appellate hearing before the hearing officer. The process for seeking appellate review of the city manager’s decision is as follows:
1. Completing a written request for appeal;
2. Submitting the appropriate appeal fee;
3. Filing both with the city clerk no later than twenty (20) calendar days from the date of the city manager’s written decision.
M. Appeals of the city manager’s decision shall contain the following information:
1. Name of appellant, name of business (if different than appellant), address and telephone number of aggrieved taxpayer;
2. A specific and detailed statement outlining the procedural, factual or legal error on which the appeal is based; and
3. A statement of the relief sought.
N. Upon a properly filed appeal, the city clerk shall request a full copy of the record used by the city manager. That record will be forwarded to the hearing officer with a copy to the party filing the appeal.
O. An appeal of the city manager’s decision shall be limited solely to the information previously provided. No new evidence will be permitted during the appeal. The parties will be allowed an opportunity to argue their case before the hearing officer.
P. The order of presentation will be:
1. Brief opening statement by the city’s representative (optional);
2. Brief opening statement by the taxpayer/appellant (optional);
3. Argument and presentation of evidence by the city’s representative;
4. Argument and presentation of evidence by the taxpayer/appellant;
5. Rebuttal as necessary.
Q. All testimony shall be under oath. The proceedings shall be recorded. Upon written request, the appellant is entitled to a copy of the recording at no charge. The appellant or their legal counsel and the city may examine and cross-examine witnesses. Exhibits may be introduced. The rules of evidence need not be strictly followed; however, irrelevant or unduly repetitious evidence may be excluded.
R. The factual record is closed at the close of the hearing. The hearing officer may continue the hearing for good cause.
S. The hearing officer may choose to rule orally on the record or may choose to take the matter under advisement and issue a written decision at a later time. In either scenario, no later than twenty (20) calendar days from the date of the appeal hearing, a written decision will be issued. This decision will be final and may be appealed to the Superior Court as provided in the Alaska Rules of Appellate Procedure.
T. Contested taxes, penalties and interest that have been paid and are found to be overpaid shall be refunded with interest at the rate of five (5) percent from the date of the payment.
U. Contested taxes, penalties and interest that remain unpaid shall continue to accrue penalty and interest as provided by this chapter until paid. [Ord. 17-39 § 2.]