The Council may, by ordinance or resolution, establish a Board of Review to function as an appeal board and to perform other duties in regard to the administration of the municipal income tax. The membership of the Board, their term of office, method of appointment and the Board's powers, duties and functions shall be provided by ordinance or resolution. Meetings of the Board, when hearing or deciding an appeal of a taxpayer shall not be open to the public unless the taxpayer filing the appeal requests the meeting to be open. Copies of proceedings of the Board shall be promptly filed with the Finance Director.