Any individual aggrieved by any decision of the collector with respect to the business tax requirements or business tax due may file a notice of appeal with the director of finance. The applicant shall by affidavit and supporting testimony show such information as the director of finance may deem necessary in order to determine the proper decision. The director of finance may conduct his/her own investigation including but not limited to an audit of the applicant's business records and shall have the administrative duty of determining the proper decision. Any applicant aggrieved by the decision of the director of finance shall have the right of appeal to the city council by filing a notice of appeal with the clerk of the city council. Said appeal must be filed by the applicant in writing with the clerk of the city council within thirty (30) days after payment in the case of a claim for refund, or within thirty (30) days from the date of mailing of written notice to the applicant in the case of a waiver and shall state the specific grounds upon which the appeal claim is founded. The city council shall thereupon fix a time and place for hearing such appeal. The clerk of the city council shall give notice to such individual of the time and place of the hearing by serving it personally or by depositing it in the United States Post Office in Visalia, California, postage prepaid, addressed to such individual at his/her last known address. The city council shall have the authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this title. (Ord. 9517 § 1 (part), 1995: prior code § 6018)