(A) Any operator aggrieved by a decision of the Director with respect to the amount of the tax, interest and penalties, if any, may appeal to the City Council by filing a Notice of Appeal with the Director within 15 days of the serving or mailing of the determination of tax due.
(B) The Director shall fix a time and place for hearing the appeal by the City Council, and the Director shall give notice in writing to the operator at his last known place of address. The findings of the Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
(Ord. 889, passed 6-11-98)