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B. Any licensee may, within ten days from the date that the suspension or revocation notice was <br /> mailed to the licensee, appeal from such suspension or revocation by filing a written notice of appeal <br /> setting forth the grounds therefor with the director. <br /> 1. Such appeal will be heard before a hearing examiner appointed by the director. <br /> 2. The hearing examiner shall set a date for hearing said appeal and notify the licensee by mail of the <br /> time and place of the hearing. <br /> 3. The hearing examiner may establish procedures for hearing such appeal and may, by subpoena, <br /> require the attendance of any person, and may also require him/her to produce any pertinent books <br /> and records. Any person served with such subpoena shall appear at the time and place therein stated <br /> and produce the books and records required, if any, and shall testify truthfully under oath administered <br /> by the hearing examiner as to any matter required of him/her which is pertinent to the appeal, and it is <br /> unlawful for him/her to refuse to do so. <br /> 4. The director's decision shall be prima facie correct and the taxpayer shall have the burden of <br /> proving by a preponderance of the evidence that the director's determination was erroneous.The <br /> hearing examiner shall, after appropriate findings of fact and conclusions of law, affirm, modify, or <br /> overrule the suspension or revocation. <br /> If the hearing examiner modifies or overrules the suspension or revocation,the hearing examiner may <br /> reinstate the license and has discretion to impose additional conditions upon continuance of the license. <br /> The decision of the hearing examiner shall be final. <br /> 5. No suspension or revocation of a license issued pursuant to the provisions of this chapter shall take <br /> effect until three days after the mailing of the notice thereof by the director, and if appeal is taken as <br /> herein prescribed the suspension or revocation shall be stayed pending final action by the hearing <br /> examiner. All licenses which are suspended or revoked shall be surrendered to the city on the effective <br /> date of such suspension or revocation. <br /> 6. The licensee and/or the city may seek review of the decision by the Snohomish County superior <br /> court within twenty days from the date of the decision. If review is sought as herein prescribed, the <br /> suspension or revocation shall be stayed pending final action by the superior court. <br /> C. Upon suspension or revocation of any license as provided in this section, no portion of the license <br /> fee shall be returned to the licensee. <br /> D. Suspension or revocation under this section shall in no event relieve a taxpayer or the obligation to <br /> pay taxes owing under Chapter 3.20, 3.24, 3.28, or 3.36. <br /> 3.19.250 Closing agreement provisions. <br /> ial 2019 ORDINANCE: Tax Administration Page 20 of 22 <br />