A. Any person against whom a determination is made under HRMC 5.09.100 or any person directly interested in the determination may petition for a redetermination and redemption and refund within the time required in HRMC 5.09.100. If a petition for redetermination and refund is not filed within the time required in HRMC 5.09.100, the determination becomes final at the expiration of the allowable time.

B. If a petition for redetermination and refund is filed within the allowable period, the tax administrator shall reconsider the determination, and if so requested provide an oral hearing and 10 days’ notice of the time and place of the hearing. The tax administrator may continue the hearing from time to time as may be necessary.

C. The tax administrator may decrease or increase the amount of the determination as a result of the hearing; and if an increase is determined, such increase shall be payable immediately after the hearing.

D. The order or decision of the tax administrator upon a petition for redetermination and redemption and refund becomes final 10 days after service upon the petitioner of notice thereof, unless appeal of such order or a decision is filed with the City Council within the 10 days after service of such notice.

E. No petition for redetermination of redemption and refund or appeal therefrom shall be effective for any purpose unless the lodging tax collector has remitted the disputed tax amount. (Ord. 2055 Exh. A, 2020; Ord. 1500 (part), 1981)