The Mayor shall make the determination of whether or not a vendor is exempt from the occupancy tax. In the event the vendor is dissatisfied with any decision of the Mayor with respect to this article, they may appeal the decision to the Independent Hearing Officer pursuant to the provisions of the IHO Ordinance, ROA 1994, Chapter 2, Article 7, Part 8.
('74 Code, § 4-2-6) (Ord. 80- 1969; Am. Ord. 50-1982; Am. Ord. 56-1993; Am. Ord. 24-2001; Am. Ord. 2019-024; Am. Ord. 2023-015) Penalty, see § 4-4-99