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Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of such tax, interest and penalties, if any, may appeal to the City Council by filing a notice of appeal with the City Clerk within fifteen (15) days of the date of the notice of determination of tax due. The appeal shall be filed, processed and heard in accordance with Chapter 1 of this Municipal Code. Any amount found to be due shall be immediately due and payable upon the service of notice of decision. Section 27. Section 32.124 of the Redwood City Municipal Code regarding appeals of business license tax determinations is hereby amended to read as follows: 32.124. - APPEALS BY AGGRIEVED PERSONS: Any person aggrieved by any decision of the Director with respect to the issuance of or refusal to issue a license or the amount of a license tax may appeal such decision to the City Council by filing a notice of appeal with the City Clerk within fifteen (15) days of the date of the notice of such decision. The appeal shall be filed, processed and heard in accordance with Chapter 1 of this Municipal Code. The amount of any license tax finally determined as provided in this Section or Section 32.123 shall be due and payable as of the date the original license tax was due and payable together with any penalties that may be due thereon; provided, however, if the amount of such license tax shall be fixed in accordance with the original statement of the applicant, then no penaity shall attach by reason of any delinquency. Section 28. Section 32.520 of the Redwood City Municipai Code regarding appeals of utility user's tax determinations is hereby amended to read as follows: 32.520. - APPEALS: A. The provisions of this Section apply to any decision (other than a decision relating to a refund pursuant to Section 32.519 of this Article), deficiency determination, assessment, or administrative ruling of the Tax Administrator. Any person aggrieved by any decision (other than a decision relating to a refund pursuant to Section 32.519 of this Article), deficiency determination, assessment, or administrative ruling of the Tax Administrator, shall be required to comply with the appeals procedure of this Section. Compliance with this Section shall be a prerequisite to a suit thereon. [See Government Code Section 935(b).] Nothing herein shall permit the filing of a claim or action on behalf of a class or group of taxpayers. B. If any person is aggrieved by any decision (other than a decision relating to a refund pursuant to Section 32.519 of this Article), deficiency determination, assessment, or administrative ruling of the Tax Administrator; he or she may appeal to the City Council by filing a notice of appeal with the City Clerk within fifteen (15) days of the date of the notice of decision, deficiency determination, assessment, or administrative ruling of the Tax Administrator which aggrieved the service user or service supplier. C. The appeal shall be filed, processed and heard in accordance with the provisions of Chapter 1 of this Municipal Code. The notice of decision shall be given within fourteen (14) days after the conclusion of the hearing and shall state the reasons for the decision. The notice shall specify that the decision is final and that any petition for judicial review shall be filed within ninety (90) days from the date of the decision in accordance with Code of Civil Procedure Section 1094.6. If the City Manager fails ATTY/ORD.362/AMENDING MUNI CODE APPEAL REV: 12/13/71 Page 71 of 17