After a determination by the Chief Building Inspector of the applicability of the Park Excise Tax or the amount of the Excise Tax due, an applicant or a property owner may appeal to the Governing Body. The appellant must file a Notice of Appeal with the City Manager within (30) days following the determination by the Chief Building Inspector. If the Notice of appeal is accompanied by a bond or other sufficient surety satisfactory to the City Attorney in an amount equal to the Park Excise Tax due as calculated by the Chief Building Inspector, the application shall be processed and construction of the development may begin. The filing of an appeal shall not stay the collection of the Excise Tax due unless a bond or other sufficient surety has been filed. (Ord. 96-87 § 1, 1996; Ord. 89-87 § 1, 1989.)