3.18.450 Appeals, Penalties, Delinquent Tax Lien:
A. Appeals.
1. The Finance Director’s determination of tax owing, including penalties and interest, may be appealed by filing, in proper form, an appeal with the Finance Director within twenty (20) days of the date of determination. Copies are also to be provided by the appealing party in such time to the City Attorney. The date of determination is the date reflected therein or, if mailed, three (3) days from the date of mailing, whichever is later. “Filing” requires actual receipt. The taxpayer must further pay a filing fee in an amount to be established by City resolution.
To be accepted, in proper form, as timely, appeals must show:
a. The taxpayer’s name, telephone number and business address;
b. The tax period and the taxpayer’s gross revenue from business activity in the City for that period with which the appeal is concerned;
c. A receipt or other proof from the City Treasurer showing payment of the amount determined owing by the Department;
d. The amount of tax, interest, and penalty the taxpayer contends is due and method of calculation; and
e. Reasons why a correction should be granted.
The appeal must be signed, verified under oath, and dated by an authorized representative of the taxpayer.
2. Appeals hearings shall be held before the City Hearing Examiner. At the hearing, the determination appealed from is regarded as prima facie correct. The Hearing Examiner, by subpoena, may require any person to attend the hearing and may also require any person to testify under oath and upon personal knowledge and to produce documents or records deemed relevant or necessary. It shall be unlawful for any person with such subpoena to fail to appear at the time and place stated, to fail to produce the books and records requested, if any, or to fail to testify truthfully.
3. The Hearing Examiner shall preserve a record of the hearing in such form and manner as is deemed proper. The Hearing Examiner may reverse or modify the Finance Director’s decision and may assess the correct amount of tax, penalty, or interest due if the Hearing Examiner determines the assessment violates the provisions of this chapter or is contrary to law. The decision of the Hearing Examiner may be appealed to Grant County Superior Court pursuant to law.
B. Penalties. Any person violating any of the provisions or failing to comply with any of the mandatory requirements of this chapter, in addition to any penalties as imposed by state law, shall be guilty of a civil infraction for each day during which the violation exists, and upon conviction shall be assessed a monetary penalty of five hundred dollars ($500) per violation. In addition, any person who engages in, or carries on, any gambling activity subject to tax hereunder without having complied with the provisions of this chapter shall be subject to loss of the business license and a business license may be revoked by the City in the event the licensee shall fail to pay any gambling taxes due or fail to comply with any of the terms and provisions of this chapter.
C. Delinquent Tax Lien. Whenever any tax imposed hereunder shall become delinquent, the City Attorney is authorized to file a lien upon the personal and real property used in the gambling activity taxable by this chapter in the same manner as provided for under RCW 84.60.010, as the same now exists or may hereafter be amended. Pursuant to RCW 9.46.110, as the same now exists or may hereafter be amended, the lien shall attach on the date the tax becomes due and shall relate back and have priority against the real and personal property to the same extent as ad valorem taxes. The said lien shall have priority to and shall be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation, or responsibility to or with which said real and personal property may become charged or liable.
D. Compromise, Settlement, and Disposition of Disputes or Litigation. The Finance Director and the City Attorney may negotiate a settlement or compromise, or otherwise dispose of a dispute or litigation when to do so would be in the best interests of the City. (Ord. 3044, 3/12/24; Ord. 2764, 5/12/15; Ord. 2387, 4/8/08; Ord. 2374, 2/26/08; Ord. 1643, 1994)