(A)   Time for appeal. Any operator deeming himself aggrieved by any decision of the Tax Collector with respect to the amount of the tax, interest and penalties found to be due may appeal to the City Council by filing a notice of appeal with the City Clerk within 15 days of the serving or mailing of the determination of the tax due.
('81 Code, § 3.20.220)
   (B)   Notice of hearing. Upon the filing of a notice of appeal, the City Clerk shall fix a time and place for hearing such appeal, and he shall give not less than five days notice in writing, either personally or by United States mail, postage prepaid.
('81 Code, § 3.20.230)
   (C)   Decision of appeal. The City Council shall hear and consider all evidence produced by the appellant and other witnesses, and written findings thereon, which shall be final, shall be served upon the appellant in the manner prescribed in division (B) of this section.
('81 Code, § 3.20.240)