§ 13-6. Administrative remedy to challenge classification or fee.
Latest version.
(a) Any person may protest the classification or fee applicable to that person provided:
(1) The person has made and filed an application for the issuance of a Certificate of Use and Occupancy and a Business Tax Receipt in accordance with the procedures set forth herein, and
(2) The person has paid the application fee, inspection fee or re-inspection fee, when applicable, and
(3) The person has received a Certificate of Use and Occupancy and paid the Business Tax Receipt fee requested by the city, and
(4) The Business Tax Receipt has been issued.
(b) A protest to a classification or fee shall be made in writing to the City Clerk within 30 calendar days following issuance of the Business Tax Receipt. Failure to timely file a protest constitutes a waiver of protest and no further challenge may be made by that person until renewal of the Business Tax Receipt, in which case the right to protest shall be revived for an additional 30 days following issuance of a renewal Business Tax Receipt.
(c) A protest, when timely filed, shall be processed as follows:
(1) The City Clerk shall forward the protest to the City Manager.
(2) The City Manager shall conduct a review of the protest and render a written report within 45 days of the filing of the protest. The City Manager shall consider any information submitted by the person filing the protest and any information submitted by the Development Services Division. The City Manager shall limit her report to an evaluation of whether the tax which is being protested is based on a reasonable classification and is uniform throughout the class.
(3) The City Manager's report shall be filed with the City Clerk and submitted to the City Commission at the second meeting following filing of the report with the Clerk. A copy of the report shall be forwarded to person who filed the protest, along with a notice of the date on which the report is to be submitted to the City Commission.
(4) The City Commission shall review the protest and the City Managers report and shall either grant or deny the protest. If the protest is granted the City Commission shall adjust the classification or fee in accordance with their findings and any tax previously paid by the protesting person, in excess of the adjusted tax, shall be refunded by the city.
(5) A decision of the City Commission may be appealed to the Circuit Court of Palm Beach County, Florida. The Circuit Court review shall be de novo, and the burden of proof shall be on the person initiating the action.
