Any operator aggrieved by any decision of the Finance Director with respect to the amount of Transient Occupancy Tax, interest and penalties, if any, may appeal to the Mayor, by filing a notice of appeal with him or her within fifteen days of the serving or mailing of the determination of tax due. The Mayor shall fix a time and place for hearing such appeal, and shall give notice in writing to such operator at his or her last known place of address. The findings of the Mayor shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 25-1975. Passed 2-18-75.)