(A) Upon making a determination of the tax to be paid, the Clerk shall give a notice of the amount so determined by serving it personally, or by depositing it in the United States post office at San Joaquin, California, postage prepaid addressed to the person so assessed at his or her last known address. The person may, within 15 days after the mailing or serving of the notice, make application in writing to the City Clerk for a hearing on the amount of the license tax so determined. If the application is made, the City Clerk shall cause the matter to be set for hearing no less than 15 days or more than 30 days thereafter before the City Council. The Clerk shall give at least ten days notice to the person of the time and place of hearing in the manner prescribed herein for serving notices of assessment. The Council shall consider all evidence produced and issue findings thereon. Written notice of the findings shall he or she served upon the applicant in the manner prescribed for serving notices of assessment.
(B) Any person disputing any decision of the City Clerk with respect to the issuance or refusal to issue a license may appeal to the City Council by filing a notice of appeal with the City Clerk to the City Council. The City Council shall thereupon fix a time and place for hearing the appeal. The Clerk of the City Council shall give notice to the person of the time and place of hearing by serving it personally or by depositing it in the United States post office at San Joaquin, California, postage prepaid, addressed to the person at his or her last known address. The City Council shall have authority to determine all questions raised on the appeal. No determination shall conflict with any substantive provision of this chapter. The notice of appeal by any person so aggrieved shall be filed within 30 days from the date of issuance of the license, or within 30 days from the date of refusal to issue the license.
(1994 Code, § 5.04.100)