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 to the city council by filing a notice of appeal with the finance officer within fifteen days of such decision. The council shall fix a time and place for hearing such appeal and the finance officer shall give notice in writing to such person of the time and place of hearing by serving it personally or by depositing it in the U.S. Post Office at Oroville, California, postage prepaid, addressed to such person at the address appearing on his last license or application. The findings of the city council shall be final and conclusive and shall be served upon the applicant in the manner prescribed above for service of notice of hearing.

The amount of any license tax finally determined as provided in this section or section 12-9 shall be due and payable as of the date the original license fee was due and payable, together with any penalties that may be due thereon; provided, that if the amount of such license tax shall be fixed in accordance with the original statement of the applicant, then no penalty shall attach by reason of any delinquency. (Ord. No. 1078, § 3.35.)