A. A distributor may appeal to the Chief Financial Officer any estimated tax, penalties, costs, fees, or other decision under this chapter made by a Borough employee other than the Chief Financial Officer. Any appeal must be filed within the earlier of 30 days after the notice of any decision or action taken is mailed to the distributor, or 30 days after the notice of any decision or action taken is otherwise communicated to the distributor.

B. The appeal must state the legal and factual basis for the appeal and include all written evidence relevant to the appeal within the appellant’s possession. If the appeal raises relevant questions of fact, the Chief Financial Officer shall conduct a hearing. The Chief Financial Officer may require production of any potentially relevant documents not submitted with the appeal. The Chief Financial Officer may also issue subpoenas and subpoenas duces tecum and may exercise any other powers not prohibited by law. At the hearing, the parties shall have the right to present testimony and cross-examine witnesses. The Chief Financial Officer shall thereafter issue a written or recorded decision that includes findings of fact and conclusions.

C. An administrative appeal decision by the Chief Financial Officer is a final decision that shall be enforced under this chapter unless stayed by court order or by agreement of the Borough and appellant. The Chief Financial Officer’s final decision may be appealed to Superior Court in the Fourth Judicial District as provided by state law.

D. At the option of the Chief Financial Officer, any hearing held under this chapter may be conducted by a Hearing Officer, selected by the Chief Financial Officer or the Borough Mayor, who shall conduct the hearing and prepare findings and conclusions. These findings and conclusions shall be forwarded to the Chief Financial Officer for adoption, modification or rejection and issuance of a final decision by the Chief Financial Officer. (Ord. 2004-18 § 2, 2004. 2004 Code § 3.57.110.)