§ 5358.7. Appeal of Assessment.

(a) An Assessed Business receiving a Tourism Assessment Form, Assessment Bill, or an Assessment Determination may file an Appeal with the Office on any of the following grounds:

(1) Assertion of the fact that the Business Location does not meet the definition of an Assessed Business within its industry segment and thereby exempt;

(2) Stating that the level of assessment is incorrect.

(b) The Appeal must be submitted in writing complying with all the following requirements:

(1) The writing must be completed under the penalty of perjury in a form of a declaration or an affidavit.

(2) The assertions must be supported with substantial evidence establishing the validity of the allegations in the appeal.

(3) The Appeal shall be filed with the Office no later than 30 days after the due date of the Tourism Assessment Form, or the date of the Assessment Bill or Assessment Determination.

(4) Filing with the Office is completed on the date of actual receipt by the Office through mail or by personal service.

(c) The Appeal will be granted or denied by the Office within 30 calendar days. The Appeal Determination shall be in writing and sent by U.S. mail to the business at the current address for the Business Location on file with the Office.

(1) If the appeal is granted, the Business Location shall be advised of the successful appeal and provided with information regarding the Business Location status.

(2) If the appeal is denied, the Business Location shall be advised on the process to make the assessment payment in a Revised Assessment Bill and shall be considered an Assessed Business.

(3) A revised Assessment Bill corrected due to an error caused by the failure of the Business Location to provide the required information in a timely manner shall include the actual incurred cost for recouping the cost in making the correction.

(4) An Appeal Determination may also include a Deficiency Determination as described in section 5258.8, if applicable.

HISTORY

1. New section filed 2-8-2012; operative 3-9-2012 (Register 2012, No. 6).

Note

Note: Authority cited: Sections 11152 and 13995.69, Government Code. Reference: Sections 13995.65, 13995.69 and 13995.72, Government Code.