(A) Any seller aggrieved by any decision of the Administrator with respect to the amount of such tax, interest, and penalties, if any, may appeal such decision to the City Manager by filing written notice of appeal with the City Manager. Any appeal shall be filed within 30 days of the serving or mailing of the determination of tax due. The City Manager shall hear and consider any records and evidence presented bearing upon the Administrator’s determination of amount due, and make findings affirming, reversing, or modifying the determination. The findings of the City Manager shall be final and conclusive, subject to division (B) below.
(B) A person aggrieved by a decision of the City Manager may appeal to the City Council by filing written notice of appeal with the City Recorder within 20 days of personal service, or mailing, of notice of the City Manager’s decision. The City Council shall give the appellant not less than 20 days advance written notice of the time and place of the hearing.
(Prior Code, § 34.20)