Any operator aggrieved by any decision of the City Auditor with respect to the amount of such tax, interest and penalties, if any, may appeal to the Board of Tax Review by filing a notice of appeal with the City Auditor and the City Council Clerk within 15 days of the serving or mailing of the determination of tax due. The Board of Tax Review shall fix a time and place for hearing such appeal and shall give notice, in writing, to such operator at his or her last known place of business. The findings of the Board of Tax Review 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. 47-21, passed 6-28-2021)