Skip to main content
Loading…
This section is included in your selections.

(a) An employee who for any reason claims that he or she is exempt from the tax imposed in this article, after payment of the tax to the finance director by such employee or deduction of the tax from wages by his or her employer, may apply to the finance director to determine the question of exemption.

(b) Upon receipt of an application for exemption, the finance director shall examine the same, render a decision thereon, and give notice of such decision to the applicant by written order.

(c) An aggrieved applicant may petition in writing to the finance director for a hearing regarding his or her claim within 20 calendar days of the date of denial of exemption, which hearing shall be conducted in accordance with the procedures set forth in this article.

(d) After a hearing, the final decision of the finance director shall be subject to review by the courts as provided in this article. (Code 1979, § 36-160)