Any operator aggrieved by any decision of the Director of Finance rendered after a hearing held in accordance with Section 185.08 with respect to the amount of arena admission tax, interest and penalties, if any, owed by the operator may appeal such decision to the Board of Review by filing a notice of appeal with the Board of Review within thirty days of the serving or mailing of such decision of the Director of Finance. The Board of Review shall fix a time and place for hearing such appeal, and shall give notice in writing to such operator at his last known resident address. The findings of the Board of Review shall be final and conclusive, and shall be served on 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 on service of the notice.
(Ord. 07-161. Passed 6-20-07.)