A. Any person aggrieved by any decision of the collector or any other 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 city clerk within fifteen days of such decision. The city clerk shall fix a time and place for hearing such appeal and the city clerk 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 Atherton, postage prepaid, addressed to such person at the address appearing on his last license application, or if not previously licensed, such person’s principal place of business. The findings of the city council shall be final and conclusive and shall be served upon such person in the manner prescribed in this chapter for service of notice of hearing.

B. In the event the license taxes set forth in this chapter work unreasonably, unfairly or discriminatorally as to any particular person conducting a business subject to a license tax under this chapter, such person may apply to the city council for an adjustment of the tax. The city council shall have the right to adjust any fee so that it will not be discriminatory, unjust or unfair.

C. Upon such application being made to the city council, the collector shall investigate the application and make a finding of facts to the city council, after which time such application will be set for hearing at a regular meeting of the city council, due notice of which will be given to the applicant. The decision and order of the city council on such application shall be final and conclusive. (Ord. 409 § 13, 1985)