§ 10-93. License fee disputes; administrative hearings.

(a)

The provisions of this section apply only to administrative hearings for an assessment of additional license fees pursuant to section 10-32(b).

(b)

If within thirty (30) days after written notice is sent to a licensee that an additional amount of license fees is due pursuant to section 10-32(b), the licensee petitions the city manager in writing setting forth the reasons why the additional amount is not due and requesting a hearing or a redetermination without a hearing, the city manager shall appoint a hearing officer qualified to hear petitions for hearings under chapter 21.1 of the City Code. The hearing officer shall set a hearing date at least sixty (60) days and no more than one hundred twenty (120) days after the date the licensee's petition is filed.

(c)

If a petition for hearing or redetermination of the audit determination is not made within the time periods specified herein, a licensee shall be deemed to have waived and abandoned its right to question the additional amount of license fees determined to be due, and any license fees and interest determined to be due shall be final, due and payable.

(d)

The licensee and the city shall make written disclosure to each other as fully as possible within thirty (30) days after the petition is filed, and shall update such disclosure in a timely manner up to the date of hearing, concerning the following:

(1)

The name, address and telephone number of each person whom the disclosing party expects to call as an expert witness at the hearing, the subject matter on which the expert is expected to testify, the substance of the facts and opinions to which the expert is expected to testify, a summary of the grounds for each opinion, the qualifications of the witness and copies of any reports prepared by the expert;

(2)

The existence, location, custodian and general description of any tangible evidence or relevant documents that the disclosing party plans to use at the hearing.

(e)

The licensee may amend its petition at any time before the licensee rests its case at the hearing. The hearing officer may require that amendments be in writing and, in that case, shall provide a reasonable period of time to file the amendment. The hearing officer shall provide a reasonable period of time for the city to review and respond to the petition and to any written amendments.

(f)

Hearings shall be conducted by a hearing officer and shall be continuous until the hearing officer closes the record. The licensee may be heard in person or by its authorized representative at such hearing. Hearings shall be conducted informally as to the order of proceeding and presentation of evidence. The hearing officer shall admit evidence over hearsay objections where the offered evidence has substantial probative value and reliability. Copies of records and documents prepared in the ordinary course of business may be admitted, without objection as to foundation, but subject to argument as to weight, admissibility and authenticity. Summary accounting records may be admitted subject to satisfactory proof of the reliability of the summaries. In all cases, the decision of the hearing officer shall be made solely upon substantial and reliable evidence. All expenses incurred in the hearing shall be paid by the party incurring the same.

(g)

Redeterminations upon a "petition for redetermination" shall follow the same conditions, except that no oral hearing shall be held unless the city requests such hearing. If the city does request a hearing on the licensee's petition for redetermination, all of the provisions of this section concerning hearings shall apply.

(h)

The hearing officer shall issue a ruling no later than forty-five (45) days after he or she closes the record.

(i)

The decision made by the hearing officer shall become final thirty (30) days after the licensee receives notice by the city of the amount payable recalculated, if necessary, to conform to the hearing officer's decision, unless the licensee or the city files an action for judicial review of the amount due in the manner provided in subsection (j).

(j)

The licensee or the city may bring an action in the superior court located in Maricopa County for judicial review of the amount due. An action for judicial determination of the amount due shall not be commenced more than thirty (30) days after the licensee receives notice of the amount payable recalculated, if necessary, to conform to the hearing officer's decision. Failure by either party to bring the action within such thirty (30) day period shall constitute a waiver of the right to bring said action, except that if one (1) party initiates a court action, the other party may file such counterclaim as would be allowed pursuant to the Arizona Rules of Civil Procedure.

(k)

The court shall consider only those grounds and issues set forth in the petition filed under this section or amendments allowed by the hearing officer during the administrative hearing or redetermination process prior to the issuance of his or her ruling. Subject to such limitation, the appeal shall be considered de novo.