§ 64-14.1006. Appeals.

(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 the county administrator by filing a written notice of appeal setting forth in full the grounds of the appeal, with the clerk of the board of supervisors.

(b)

The county administrator is authorized to issue such regulations as may be reasonable and necessary to hear and determine such appeals. Such regulations shall be in writing, approved by the board of supervisors and available to any person so requesting them.

(c)

The amount of any license tax finally determined, as provided in this section, or any other section of this chapter, shall be due and payable as of the date the original license fee was due and payable, together with any penalties and interest that may be due thereon; 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. 91-35 § 1).