(a) Unless the vendor or transient guest to whom the notice of assessment is directed, files within thirty days after service thereof, either personally or by registered or certified mail a petition in writing, verified under oath by the vendor, transient guest or his authorized agent, having knowledge of the facts, setting forth with particularity the items of the assessment objected to, together with the reasons for such objections, such assessment shall become conclusive and the amount thereof shall be due and payable, from the vendor or transient guests so assessed, to the Director of Finance. When a petition for reassessment is filed, the Director shall assign a time and place for the hearing of same and shall notify the petitioner thereof by registered or certified mail, but the Director may continue the hearings from time to time if necessary.
(b) Any vendor or transient guest aggrieved by any decision may appeal to the City Manager by filing a notice of appeal with him within fifteen days of the serving or mailing of the determination of the tax due. The City Manager shall fix a time and place for hearing the appeal, and shall give notice in writing to the vendor at his last known place of address. The findings of the City Manager 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. 1981-10. Passed 2-24-81)