A. Any operator aggrieved by any decision of the tax administrator with respect to the imposition and/or amount of any tax, interest and/or penalties pursuant to this chapter may appeal such decision to the City Manager by filing a verified appeal with the City Manager within 15 days after notice of the decision of the tax administrator has been mailed. Any such appeal shall be in writing and shall contain a statement setting forth all factual and/or legal grounds for such appeal.

B. The City Manager may issue and apply such regulations as may be reasonable and necessary to hear and determine such appeals.

C. In ruling on any such appeal, the City Manager or their designee may, in their discretion, either conduct an informal hearing at which the operator shall have the right to appear and present evidence and arguments, or alternatively, consider only the written appeal and any other relevant materials.

D. After considering any such appeal, the City Manager or their designee shall notify the operator in writing of their ruling on the appeal.

E. The City Manager’s decision shall be final. (Ord. 7150-NS § 2, 2010; Ord. 5963-NS § 2, 1989)