SEC. 11-26. APPEAL.
   (A)   Any person contesting any decision of the collector with respect to the issuance or refusal to issue a business tax certificate, the suspension of a business tax certificate, the amount of the business tax or entitlement to exemption from the business tax may appeal by filing within 15 days of the decision a notice of appeal with the collector and paying the appeal fee set by resolution of the city council.
   (B)   (1)   The collector shall immediately refer the notice of appeal to the city manager or designee, who shall set the appeal for hearing within 30 days after the notice of appeal is filed.
      (2)   The city manager shall provide the appellant at least ten days' notice of the time and place of hearing by personal service or by depositing the notice in the United States mail, postage prepaid, addressed to the appellant at the address stated in the notice of appeal.
   (C)   (1)   The city manager shall have authority to determine all issues raised in such appeal.
      (2)   The city manager shall conduct the appeal in an informal manner and shall not be bound by the technical rules of evidence.
      (3)   Within 14 days of the conclusion of the appeal, the city manager shall issue and mail to the appellant a written decision containing a statement of the reasons on which the decision is based.
   (D)   The decision of the city manager shall be final and may be reviewed in accordance with Cal. Code of Civil Procedure, Sections 1094.5 and 1094.6.
(`64 Code, Sec. 16-26) (Ord. No. 2456, 2493, 2838)