[R.O. 1993 § 140.700; Ord. No. 2669 § 1, 8-12-2008]
A. 
If no other procedure is established by law for protesting a tax, fee or license charge, then a person who has paid any tax, fee or license charge shall protest at the time of paying such tax, fee or license charge within thirty (30) days thereafter by filing with the City Collector of the City a written statement setting forth the grounds on which the protest is based, the true value of the money in dispute, the date when the tax, fee or license charge was paid and proof that the person making the claim paid the tax, fee or license charge.
B. 
If no other procedure is established by law for protesting a tax, fee or license charge and a person has paid a tax, fee or license charge prior to the passage of this Section, such person shall have the right to protest the payment of the tax, fee or license charge provided the statute of limitations has not expired on the claim, and the claim is filled within thirty (30) days of the passage of this Section with the City Collector of the City setting forth therein a statement of the grounds on which the protest is based, the true value of the money in dispute, the date when the tax, fee or license charge was paid and proof that the person making the claim paid the tax, fee or license charge.
C. 
The City Collector shall set aside, in a separate fund, all or part of such tax, fee or license charge which is in dispute under Subsection (A). Within sixty (60) days after the filing of the protest under Subsection (A) or (B), an administrative hearing officer appointed by the City Manager shall hold a hearing on the protest. Notice of the hearing and presentation of evidence shall be in accordance with Section 536.067(4), RSMo., and Section 536.070, RSMo. A record of the hearing shall be made and upon hearing the evidence, the administrative hearing officer shall rule on the validity of the protest within ten (10) days after the conclusion of the hearing. Any person aggrieved by this decision, including the City, shall, within thirty (30) days after notice of the ruling as required by Chapter 536, RSMo., file an administrative appeal pursuant to the rules established in Chapter 536, RSMo., for review of a contested case in the Circuit Court of Mississippi County. If no action is taken to appeal the decision of the administrative hearing officer as required by Chapter 536, RSMo., the decision shall be final. If the protest is invalid, the City Collector shall, when such decision is final, disburse to the proper official the tax, fee or license charge impounded as authorized by the laws of the City. If the protest is valid, then the City Collector shall, when the decision is final, refund to the person who protested the tax, fee or license charge the amount found to be invalid plus interest at the rate of five percent (5%) interest on the sum from the time it was paid to the City.
D. 
Nothing in this Section shall preclude the City from exercising its rights to determine the enforceability and applicability of this Section when a person challenges such authority whenever and however such rights may be asserted under applicable law.