CHAPTER 23. TAXATION.*
Article III. Transient Occupancy Tax.
Sec. 2356. Appeal from determination of tax administrator.
Any operator aggrieved by any decision of the tax administrator with
respect to the amount of such tax, interest and penalties, if any, may appeal to
the council by filing a notice of appeal with the city clerk within fifteen days
of the serving or mailing of the determination of tax due. The council shall fix
a time and place for hearing such appeal, and the city clerk shall give notice
in writing to such operator at his last known place of address. The findings of
the council shall be final and conclusive and shall be served upon 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 upon the service of notice.
(Ord. No. 669, § 10.)
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