a. The operator may within fourteen (14) days after the serving or mailing of such notice make application in writing to the Tax Administrator for hearing on the amount assessed pursuant to subsection 3-3.9. If timely application for a hearing is not made, the tax and penalties determined by the Tax Administrator shall become final and conclusive and immediately due and payable. If such application is made, the Tax Administrator shall give not less than five (5) days written notice in the manner prescribed herein to the operator of the time and place for a hearing before a board consisting of the Tax Administrator, the City Administrator and the City Treasurer or the duly appointed deputy of each. At the hearing, the operator may appear and offer evidence why the specified tax and penalties should not be so fixed. The board shall consider all evidence produced and shall determine the proper tax to be remitted. After the hearing, the Tax Administrator shall give written notice to the operator in the manner prescribed herein of the determination and the amount of such tax and penalties. If the amount remaining in dispute hereafter does not exceed seven hundred fifty ($750.00) dollars, the decision of the hearing board shall be final and conclusive and shall constitute the exhaustion of the operator’s administrative remedies. Any amount found to be due shall be payable within fourteen (14) days of the serving or mailing of the determination of the tax due unless a further appeal is filed with the City Clerk as provided in this section within that fourteen (14) day period for any amount in excess of seven hundred fifty ($750.00) dollars.

b. When an appeal from the hearing board for remaining taxes and penalties exceeding seven hundred fifty ($750.00) dollars is filed, the City Clerk shall cause the scheduling of the appeal to be heard by the City Council within thirty (30) days of the filing of said appeal.

c. The appellant and the Tax Administrator or designate shall each have the right to appear in person and be represented by legal counsel, to receive notice, to present evidence, to call and cross-examine witnesses under oath and to present argument. The City Council shall have the power to compel attendance of witnesses and documents by subpoena in accordance with the Civil Code. The formal rules of evidence shall not apply and any relevant evidence that is the sort of evidence upon which responsible persons are accustomed to rely in the conduct of serious business affairs shall be admissible. Hearsay evidence may be considered by the City Council, but no findings may be based solely on hearsay evidence unless supported or corroborated by other relevant and competent evidence. The formal exceptions to the hearsay rule shall apply.

d. The City Council is authorized to rule upon issues of law or fact and to determine the amount of the tax or penalty in accordance with this Chapter.

e. The decision of the City Council shall be issued in writing no later than fourteen (14) days after the conclusion of the hearing. The decision shall be the final administrative remedy of the appellant and shall be binding upon Tax Administrator. Any amounts due shall be immediately payable to the Tax Administrator. (Ord. #4, S10; Ord. #85-98, S10)