A. Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue a license, or the amount of a license tax, may appeal to the City Manager by filing a notice of appeal with the City Manager within fourteen days from the latter of the effective date of the ordinance codified in this chapter or the decision of the administrative officer or agency, setting forth in full the grounds of the appeal.

B. Said appeal shall be scheduled for hearing by the City Manager or their designee, and the appellant shall be given no less than fourteen days notice of the time and place of said hearing.

C. The licensee may appear at the time and place fixed in the notice and present their appeal. If the licensee fails to appear in compliance with the notice or to obtain a continuance, the licensee shall be deemed to have waived any and all grounds of appeal that could have been asserted against the City.

D. Within thirty days after the conclusion of the hearing, the City Manager or their designee shall notify the appellant in writing of the decision, which shall be final. If the decision establishes an amount of tax, penalties and/or interest due, the total amount shall be due and payable as of the date the original license fee was due and payable, together with any penalties that may be due; provided, however, if the amount of such license tax is fixed in accordance with the original statement of the applicant, then no penalty shall attach by reason of any delinquency. (Ord. 7366-NS § 1, 2014: Ord. 6673-NS § 1, 2002: Ord. 6394-NS § 4, 1997: Ord. 5017-NS § 1 (part), 1977)