Sec. 3-14.20. Hearings by Tax Collector.
   Upon receipt of the application for a hearing, the Tax Collector shall give not less than five (5) days’ written notice in the manner prescribed in this chapter to the operator to appear at the time and place set forth in the notice and to offer evidence showing why the amount assessed should not be fixed for such tax, interest, and penalties. After such hearing, the Tax Collector shall determine the tax, penalty, and interest to be remitted and shall give written notice thereof to the person in the manner prescribed in this chapter. The amount so deter-mined shall be paid within fifteen (15) days unless an appeal is taken as provided in this chapter.
(§ 27, Ord. 26)