§ 6.08.095. Audit appeals process.

(a) Any business which is audited pursuant to Title 6 of this code may obtain a review of the results of the audit under the following procedure:

(1)

The auditor shall disclose the results of the audit to the business, discuss any relevant issues that have not been previously resolved and attempt to resolve those issues.

(2)

If all of the issues are not resolved through compliance with subsection (a)( 1) of this section:

(A)

The business may prepare documentation of unresolved issues and submit the documentation with a copy of the final audit report to the audit manager of the department; and

(B)

The audit manager is required:

(i)

Within seven days after receiving the documentation, to acknowledge that receipt; and

(ii)

Within thirty days after receiving the documentation, to respond to the business regarding the unresolved issues.

(b)

If all the issues are not resolved after compliance with subsection (a) of this section the following is required:

(1)

The audit manager must submit the documentation to the director of the department and notify the business that the matter is being reviewed by the director; and

(2)

The director of the department, within sixty days after his or her receipt of the documentation, must review the documentation and inform the business of his or her decision regarding the resolution of the issues.

(c)

If the business is not satisfied with the resolution of the issues pursuant to subsection (b) of this section, the business may appeal the matter to the county manager by submitting a notice of appeal to the director of the department within ten days after receipt by the business of the director's decision pursuant to subsection (b) of this section. If the business submits a notice of appeal, the following is required:

(1)

The director of the department must submit the documentation to the county manager and notify the business that the matter is being reviewed by the county manager; and

(2)

The county manager, within sixty days after his or her receipt of the documentation, must review the documentation and advise the business of his or her decision regarding the resolution of the issues.

(d)

If the business is not satisfied with the resolution of the issues pursuant to subsection (c) of this section, the business, within thirty days after receipt of the county manager's decision, may appeal the matter to the Justice Court for the Las Vegas Township. If the amount in controversy exceeds the jurisdiction of the Justice's Court or if the Justice's Court makes a determination adverse to the business, the business may appeal the matter to the District Court of Clark County.

(Ord. 2527 § 1, 2000: Ord. 2092 § 2, 1998)