(A) (1) There is hereby established a Board of Control consisting of five members, to be appointed by the City Council.
(2) At least two members of the Board of Control shall be employees, and at least two members shall be employers as defined by the section.
(3) The members shall be appointed for two-year terms by the City Council and it shall be their duty to supervise the Director of Finance in the performance of his or her duties. They shall review his or her decisions and make recommendations to him or her from time to time. Any member of the Board of Control shall not have access to any of the confidential records or books of the city or the taxpayer, licensee or person subject to the provisions of this chapter unless the confidentiality is waived in writing by the licensee, taxpayer or person subject to the provisions of this chapter.
(B) Any licensee, taxpayer or other person subject to the tax imposed by this chapter may appeal any decisions made by the Director of Finance to the Board of Control and its decision shall be binding. Any appeal of a decision of the Director of Finance to the Board of Control shall be in writing directed to the Chairperson of the Board of Control within 30 days after notice of the decision of the Director of Finance. Any aggrieved taxpayer, licensee or person subject to the provisions of this chapter may appeal any decision of the Board of Control to the circuit court in this county within 30 days after notification of the decision of the Board of Control.
(Prior Code, § 110.07)