a. Any person aggrieved by any decision of the Collector with respect to the issuance or refusal to issue a license, or the amount of a license tax, may appeal to the Town Manager by filing a written notice of appeal setting forth in full the grounds of the appeal, with the City Clerk of the Town.
b. The Town Manager is authorized to issue such regulations as may be reasonable and necessary to hear and determine such appeals. Such regulations shall be in writing, approved by the Town Council and available to any person so requesting them.
c. The amount of any license tax finally determined, as provided in this section, or any other section of this section, shall be due and payable as of the date the original license fee was due and payable, together with any penalties and interest that may be due thereon; provided, however, if the amount of such license tax is fixed in accordance with the original statement of the applicant, then no penalty or interest shall attach by reason of any delinquency. (Ord. #93-3, §1)