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A. Any applicant aggrieved by the following decisions of the collector concerning his application or certificate, may appeal to the city manager by filing a notice of appeal with the city clerk within fifteen days of the date of decision:

1. Denial of exemption from payment of business taxes;

2. Determination of the amount of business tax due and penalties thereon, if any;

3. Determination of the classification to which the applicants particular business is assigned;

4. Determination of the amount of refund of business tax, if any.

B. The city clerk shall thereupon fix a time for hearing such appeal, not to exceed sixty days from the date of filing of the appeal.

C. The city clerk shall give notice to the applicant of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Bakersfield, California, postage prepaid, addressed to such person at his last known address.

D. The city council shall have authority to determine all questions raised on such appeal; provided, however, that no such determination shall conflict with any substantive provisions of this chapter.

E. Until such time as the city manager renders a decision on appeal, the decision of the collector shall stand. In order to conduct the business for which the application was made, the applicant must make the payments set by the collector, which payments may be paid “under protest” pending the entire appeal process.

F. Any decision of the city manager may be appealed to the city council by filing a notice of appeal with the city clerk within fifteen days of the date of the city managers decision. The appeal process to the city council shall follow the timelines and procedures set forth under subsections B, C and D herein.

G. Until such time as the city council renders a decision on appeal, the decision of the city manager shall stand. In order to conduct the business for which the application was made, the applicant must make the payments set by the city manager, which payments may be paid “under protest” pending the results of the appeal to the city council. (Ord. 4061 § 1, 2002; Ord. 3642 §§ 3, 4, 1995; Ord. 3371 § 1, 1991)