(a)
Any person aggrieved by the action of any officer or employee of the City suspending, revoking, or denying any permit or license under Article 6 of this Code may appeal to a Hearing Examiner in accordance with Section 6.16.020. For purposes of this Code, revocation shall include a decision to deny an application to renew a license or permit. Any reference in this Code to the License Review Board or License Appeal Board shall be deemed to refer to a Hearing Examiner.
(b)
There shall be no right of administrative appeal as to the determination of the amount of any tax, assessments, fee, interest, or penalties due, nor shall there be any right to administrative appeal as to any determination concerning business classification or refunds.
(c)
No injunction, writ of mandate, or other legal or equitable process shall issue in any suit, action, or proceeding in any court against the City or an officer thereof, to prevent or enjoin the collection of taxes assessed pursuant to this Article.
(d)
No person may commence or maintain any proceeding, or assert any legal or equitable claim of any kind, whether affirmatively or by defense, against the City challenging or disputing in any way the imposition, assessment or collection of any tax, interest, or penalty, unless the person first deposits with the City the full amount of any tax, assessment, interest or penalty imposed or assessed or otherwise challenged or claimed to be in dispute. Only after payment of a tax, including interest and any penalties assessed or imposed, claimed to be illegal or otherwise improper, may a person maintain an action to recover the tax and other amounts paid and in dispute, with interest, in such manner as provided by law.
(Prior code § 6070; added by Ord. No. 1523CCS, adopted 5/8/90; amended by Ord. No. 2309CCS, adopted 4/13/10; Ord. No. 2797CCS, eff. 1/1/2025)