A. Within ten days after the date of service of the notice of assessment, the person or entity may apply in writing to the city manager for a hearing on the assessment.

B. If application for a hearing before the city manager is not made within the time herein prescribed, the tax assessed by the city manager shall become final and conclusive.

C. Within thirty days of the receipt of any such application for hearing, the city manager shall cause the matter to be set for hearing before him or her not later than thirty days after the date of application, unless a later date is agreed to by the city manager and the permittee requesting the hearing.

D. Notice of such hearing shall be given by the city manager to the permittee requesting such hearing not later than ten days prior to such hearing. At such hearing said permittee may appear and offer evidence why the assessment as made by the city manager should not be confirmed and fixed as a tax.

E. After such hearing the city manager shall determine and reassess the proper tax to be charged and shall give written notice thereof to the permittee in the manner prescribed in Section 3.10.150 for giving notice of assessment. (Ord. 2013-07 § 1, 2013)