Council upholds hearing officer, denies short‑term rental transient occupancy tax appeal

The City Council conducted a de novo hearing on an appeal from Reed Woodson, who challenged calculations of delinquent transient occupancy tax for a short‑term rental at 270 Pratt Avenue. Woodson did not appear but submitted written materials. City counsel and tax administrator Mandy Kellogg outlined the city’s investigation and the calculations, which the staff summary showed totaled $48,566.05 in past transient occupancy taxes.

Aaron Chandler, representing city staff, said the administrative process and hearing officer Joseph Leech had been followed and that the council’s role in an appeal is to review the matter anew. Chandler said Woodson provided records and receipts but had not paid any amounts due. Chandler also clarified that alleged penalties were not before the council in this appeal and that those fines had not been assessed.

Council discussion focused narrowly on whether the tax calculations presented by staff were properly made and whether Woodson had been afforded a fair opportunity to present evidence. City staff noted multiple continuances were granted and that Woodson had engaged the administrative process. Councilmember Barrick moved to accept staff’s recommendation to deny the appeal and uphold the hearing officer’s 10/10/2025 order; the motion carried unanimously on roll call.

Outcome: The council denied the appeal and upheld the administrative hearing officer’s order. Any unpaid tax balance remains outstanding; the council did not decide or assess penalties at this hearing and staff retained authority to pursue other remedies consistent with code.