A. Any seller aggrieved by any decision of the Manager with respect to the amount of the tax owed along with interest and penalties, if any, may appeal the decision to the City Council.

B. The seller must file the written notice of appeal within 10 days of the City’s serving or mailing of the determination of tax due.

C. The Council’s decision is final subject only to judicial review pursuant to ORS 34.010 et seq.

D. The City will serve the findings upon the appellant in the same manner as that used to give notice for a tax determination in HRMC 5.40.070. Any amount found to be due is immediately due and payable upon the service of notice.