5.16.215 Protest.
A. A seller disputing the amount of the estimate, or the results of an examination or audit under WMC 5.16.170, may do so by filing a protest with the city’s finance director within 30 days of the date of the notice of estimated tax or results of an audit or examination. The protest must set forth:
1. The seller’s justification for reducing or increasing the estimated tax amount, including any missing sales tax returns for the periods estimated; or
2. The seller’s reasons for challenging the examination or audit results.
B. Upon receipt of a protest filed under subsection (A) of this section, the finance director shall present the protest to the mayor or mayor’s designee for processing.
C. The mayor or mayor’s designee, who may be a city employee, shall advise the seller of a date certain for an informal meeting or hearing with the seller and shall informally review the protest, make written findings and state reasons for the decision. No later than the first business day following the written decision, the mayor or mayor’s designee shall mail the decision to the seller by certified mail, return receipt requested, to the last known mailing address of the seller. The written decision shall be maintained by the mayor or the mayor’s designee in accordance with the city’s records management policy.
D. A decision under subsection (C) of this section may be appealed to the superior court as provided in the Alaska Rules of Appellate Procedure. (Ord. 18-06 § 8, 2018; Ord. 16-14 § 17, 2016)