Ordinance 3237 - Laserfiche WebLink

. tip the Clerk is authorized to determine the amount of the tax payable , and by mail to notify such taxpayer of the amount so determined. II The amount so fixed shall thereupon become the tax and be immediately due and payable . Section 20: APPEALS TO CITY COUNCIL: Any taxpayer appeals aggrieved by the amount of the fee or tax found by the Clerk to be to required under the provisions of this ordinance , may appeal to the council City Council from such finding by filing a written notice of appeal { with the City Clerk within five days from the time such taxpayer was , given notice of such amount . The Clerk shall, as soon as practicable, fix a time and place for the hearing of such appeal, which time shall be not more than ten days after the filing of the notice of appeal, and he shall cause a notice of the time and place thereof to be mailed to the appellant. At such hearing the taxpayer shall be entitled to be heard and to introduce evidence in his own behalf. The City Council shall thereupon ascertain the correct amount of the fee or tax by resolution and the City Clerk shall immediately notify the appellant thereof by mail, which amount , together with F costs of the appeal, if appellant is unsuccessful therein , must be paid within three days after such notice is given. The President of the City Council, or the Chairman of any committee thereof before which the appeal is to be heard, may, by subpoena , require the attendance thereat of any ^..ereon, and may also require him to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by' the Chairman in charge of the hearing on appeal as to any matter required of hit- pertinent to the appeal, and it shall be unlwful for him to fail or refuse so to do. Section 21: CLERK TO MAKE RULES: The Clerk shall have the power, and it shall be his duty, from time to time , to adopt , clerk to publish and enforce rules and regulations not inconsistent with this make rules ordinance or With law for the purpose of carrying out the provisions , hereof, and it shall be unlawful to violate or fail to comply with , any such rule or regulation. Section 22 : MAILING. OF 'NOTICES : Any notice required by this ordinance to be mailed to any taxpayer shall be sent by notices ordinary mail, addressed to the address of the taxpayer as shown by the records of the Clerk, or if no such address is shown, to such address as the Clerk is able to ascertain by reasonable effort. Failure of the taxpayer to receive any such mailed notice shall not release the taxpayer from any tax or any penalties thereon, nor shall such failure operate to extend any time limit set by the provisions of this ordinance . Section 23 : FALSE RETURNS, ETC . : It shall be unlawful for any person liable to tax hereunder to fail or refuse to secure false ' the license , to make the returns as and when required or to pay the returns fee or tax when due , or for any person to make any false or fraudu- lent application or return or any false statement or representation -12-