Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of the tax, interest and penalties, if any, may appeal to the City Council by filing a notice of appeal with the City Clerk within 15 days of the serving or mailing of the determination of tax due. The Council shall fix a time and place for hearing the appeal and the City Clerk shall give notice in writing to the operator at his or her last-known place of address. The findings of the City Council 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 immediately shall be due and payable upon the service of notice.
('61 Code, § 20.19) (Ord. 408, passed - - )