(A) Any operator aggrieved by any decision of the Director of Finance with respect to the amount of such tax, interest, and penalties, if any, may appeal to the Council by filing a notice of appeal with the City Clerk within 15 days after the service or mailing of the determination of the tax due. The Council shall fix a time and place for hearing such appeal, and the City Clerk shall give notice in writing to such operator at his last known place of address. The findings of the Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed in this subchapter for the service of a notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(B) No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the city or an officer thereof, to prevent or enjoin the collection of taxes sought to be collected pursuant to this chapter and payment of all tax, interest and penalties shall be required as a condition precedent to seeking judicial review of any tax liability.
('63 Code, § 8-5.10) (Ord. 30-C.S., passed 1-30-65; tax operative, passed 3-1-65; Am. Ord. 382-C.S., passed 5-17-83; Am. Ord. 744-C.S., passed 10-20-09)