A. Any taxpayer aggrieved by the amount of the fee or tax found by the city clerk to be required under the provisions of this chapter, may appeal to the city council from such findings 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 not be more than 20 days after the filing of the notice of appeal, and shall cause a notice of the time and place thereof to be delivered or 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, which amount, together with cost of the appeal, if appellant is unsuccessful therein, must be paid within three days after such notice is given.

B. The mayor may, by subpoena, require the attendance thereat of any person, 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 mayor or acting mayor as to any matter required of him pertinent to the appeal and it shall be unlawful for him to fail or refuse so to do. (Ord. 129 § 17, 1970).