Any operator aggrieved by any decision of the Director with respect to the amount of the tax, interest and penalties, if any, may appeal to the Income Tax Board of Review by filing a notice of appeal with the Director within 15 days of the serving or mailing of the determination of the tax due. The Board shall fix a time and place for hearing the appeal and shall give notice in writing to the operator at his or her last known place of address. The findings of the Board shall be served upon the appellant in the manner prescribed above for service of a notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 2547, passed 8-15-2013)