Any operator aggrieved by a decision of the Finance Director with respect to Section 35-16(c), Fraud, Section 35-16(f), Audit Deficiency, and Section 35-17, Failure to collect and report tax; determination of tax by Finance Director, may appeal to the Appeals Hearing Board by filing a written notice of appeal with the City Attorney’s Office within 15 calendar days of the service of the determination of tax due. All other decisions of the Finance Director are final. The Clerk of the Board shall fix a time and place for hearing such appeal, and the City shall give notice in writing by serving it personally, by email, or by depositing it in the United States mail, postage prepaid, addressed to such operator at the last known place of address. At the hearing, the operator and the Finance Director shall have an opportunity to explain their case and introduce evidence. Formal rules of evidence do not apply in proceedings under this section and the Board may consider any evidence or information deemed relevant and reasonably reliable. The decision of the Appeals Hearing Board shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. If the Board upholds the appeal, or a portion thereof, within 30 days of the Board’s decision the City shall refund the deposited amount of the tax, interest or penalty as specified in the decision. (Ord. 3659 § 4, 2023; Ord. 3636 § 8, 2021; Ord. 3102, 1992; Ord. 3080, 1991; Ord. 1405, 1964)