How do I contest a Business and Occupation tax assessment?
Category:
Business and Occupation Tax
To contest an assessment, you must file a Petition for Reassessment with the City Collector, either in person or by certified mail within 30 days from the date of the assessment.
Upon receipt of a timely filed petition, the City Collector will schedule an administrative hearing within 90 days of the filing of the Petition for Reassessment, and provide the taxpayer written notice of the date, time, and location of the hearing.
The hearing will be informal, and conducted in an impartial manner by the City Collector, or a hearing examiner designated by the City Collector. The burden of proof shall be upon the taxpayer to show the assessment is incorrect and contrary to law, in whole, or in part.
Updated 12/9/2019 2:43 PM