3.19.240 Suspension or revocation of business license—Appeal.
A. The director, or designee, shall have the power and authority to suspend or revoke any license issued under the provisions of this chapter. The director, or designee, shall notify such licensee in writing by certified mail of the suspension or revocation of his or her license and the grounds therefor. Any license issued under this chapter may be suspended or revoked based on one or more of the following grounds:
1. The license was procured by fraud or false representation of fact.
2. The licensee has failed to comply with any provisions of Chapters 3.19, 3.20, 3.24, 3.28 and 3.36.
3. The licensee has defaulted on any payment of any license fee or tax under Chapters 3.19, 3.20, 3.24, 3.28 and 3.36.
4. The licensee, or an employee thereof, has been convicted of a crime involving the business subject to tax under Chapters 3.20, 3.24, 3.28 and 3.36.
B. Any licensee may, within ten days from the date that the suspension or revocation notice was mailed to the licensee, appeal from such suspension or revocation by filing a written notice of appeal setting forth the grounds therefor with the director.
1. Such appeal will be heard before a hearing examiner appointed by the director.
2. The hearing examiner shall set a date for hearing said appeal and notify the licensee by mail of the time and place of the hearing.
3. The hearing examiner may establish procedures for hearing such appeal and may, by subpoena, require the attendance of any person, and may also require him/her to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the hearing examiner as to any matter required of him/her which is pertinent to the appeal, and it is unlawful for him/her to refuse to do so.
4. The director’s decision shall be prima facie correct and the taxpayer shall have the burden of proving by a preponderance of the evidence that the director’s determination was erroneous. The hearing examiner shall, after appropriate findings of fact and conclusions of law, affirm, modify, or overrule the suspension or revocation. If the hearing examiner modifies or overrules the suspension or revocation, the hearing examiner may reinstate the license and has discretion to impose additional conditions upon continuance of the license. The decision of the hearing examiner shall be final.
5. No suspension or revocation of a license issued pursuant to the provisions of this chapter shall take effect until three days after the mailing of the notice thereof by the director, and if appeal is taken as herein prescribed the suspension or revocation shall be stayed pending final action by the hearing examiner. All licenses which are suspended or revoked shall be surrendered to the city on the effective date of such suspension or revocation.
6. The licensee and/or the city may seek review of the decision by the Snohomish County superior court within twenty days from the date of the decision. If review is sought as herein prescribed, the suspension or revocation shall be stayed pending final action by the superior court.
C. Upon suspension or revocation of any license as provided in this section, no portion of the license fee shall be returned to the licensee.
D. Suspension or revocation under this section shall in no event relieve a taxpayer or the obligation to pay taxes owing under Chapter 3.20, 3.24, 3.28, or 3.36. (Ord. 3710-19 § 1, 2019.)