Any person aggrieved by an adverse decision of the Collector, or any other officer of the City, made pursuant to the provisions of this Title concerning such person's business license tax, may appeal therefrom to the City Manager within fifteen days after notice of said adverse decision by filing with the Collector a written notice of appeal, briefly stating the grounds relied upon for such appeal. If such appeal is made within the time prescribed, the Collector shall cause the matter to be set for hearing before the City Manager or his designee within thirty days from the date of receipt of such notice of appeal, giving the appellant not less than ten days' written notice of the time and place of such hearing. The City Manager or his designee may appoint an Employee Hearing Officer, as said term is defined in subsection 1.12.110.010 of this Code, to conduct the hearing on the matter and render a written recommendation to the City Manager or his designee. The City Manager or his designee shall render a decision on the appeal no later than twenty days following completion of the hearing thereon or, in the event such hearing is held by an Employee Hearing Officer, within thirty days following completion of the hearing thereon. The findings and determinations as approved by the City Manager or his designee shall be final and conclusive and shall not conflict with any substantive provisions of this Title. Within five days after the City Manager's findings and determinations are made, the Collector shall give written notice thereof to the appellant. In the event no timely appeal is taken from the determinations of the Collector, any decision of the Collector shall become final and conclusive upon the expiration of the time set herein for filing an appeal. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5796 § 13; January 8, 2002; Ord. 5866 § 4; June 17, 2003.)