Any operator aggrieved by any decision of the Director of Finance with respect to the amount of the tax, interest and penalties, if any, may appeal to the City Manager by filing a notice of appeal with him within 15 days of the serving or mailing of the determination of tax due. The City Manager shall fix a time and place for hearing the appeal, and shall give notice in writing to the operator at his last known place of business. The findings of the City Manager 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. 1460-02. Passed 5-9-02.)