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B. Any person whose application for a City business tax receipt has been rejected by the Director <br />of Cede En f f^^ment Development Services or his their designee may appeal the decision by <br />filing a written appeal with the City Manager within 10 days of the decision. The City Manager <br />or his designee shall schedule a hearing before a Special Master Magistrate within 30 days <br />from the date of the filing of the appeal. New information and material may be received and <br />considered by the Special Master Magistrate where such information and material are <br />pertinent to the determination of the appeal, and the Special Master Magistrate shall have the <br />authority to override the decision of the Director of Code En f r^^m^n* Development Services <br />or his their designee. Any applicant whose appeal has been rejected by the Special Master- <br />Magistrate <br />aster <br />Ma istg rate may appeal the decision to the Circuit Court as authorized by law. No applicant <br />aggrieved by the decision of the Cede a*d hies nforeement Offieial Director of <br />Development Services may apply to the Circuit Court for relief unless the applicant has first <br />exhausted the remedies provided for herein and taken all the steps provided in the City's Code <br />of Ordinances. <br />C. At the hearing before the Special Master Magistrate, the City Attorney shall represent the <br />Special Master Magistrate and the representative for the City, whether it be the Code and <br />T ieensing Enfefeement nfreia Development Services Director, or his their designee, and <br />shall not act as the legal advocate at a trial in which she/he is likely to be a necessary witness <br />on behalf of the City unless the testimony relates solely to a matter of formality and there is <br />no reason to believe that substantial evidence will be offered in opposition to the testimony. <br />§ 197-14. - Renewal of receipt. <br />A. Any current local business tax receipt may be renewed for each new license year by the City <br />T ieense Offs Development Services Director or their designee without prior approval of <br />any other departments, provided the applicant signs the following certification: <br />Section 22. Amendment to Chapter 208 of the City Code. Chapter 208 of the City Code is <br />hereby amended to read as follows: <br />Chapter 208 - PROPERTY, ABANDONED OR LOST <br />§ 208-3. - Impounding of abandoned or lost property. <br />B. Charges to be paid before property released from impoundment. No abandoned or lost <br />property retained in an impoundment area as herein provided shall be released therefrom until <br />the charges for notice, transportation of such property into the impoundment area, and storage <br />charges have been paid. Such charges shall be fixed by the Code Complianee D�Visien of the <br />Zoning, Planning and Building Development Services Department, such charges to be based <br />upon a computation of all actual expenses entered into in the notice, removal and storage of <br />same. Such charge or charges shall be posted for public inspection in the office of the City <br />Clerk. <br />23 <br />