Within ten (10) days after the passage of the ordinance codified in this chapter, the mayor shall appoint three (3) members from the city council to act as a board of equalization in hearing of all protests against the city in the enforcement of this chapter. The board shall hold hearings or make investigations of assessed valuations of any merchant it may deem necessary, and shall have the authority to make reasonable adjustments of valuations. The board shall hold hearings of all complaints on tax matters and shall make such recommendations to the city council that it may deem proper to amend or change this chapter for the equitable assessment of occupation taxes in the city. No member of the board of equalization shall be removed from the board without cause, and such removal shall be by the vote of the city council. The mayor shall fill any vacancy that may exist on the board. (Prior code §5-4)