A. Any person, except one who has failed to comply with Section 5.07.060, aggrieved by the amount of the fee or tax determined by the director to be required under the provisions of this chapter, may pay the amount due and appeal from such determination by filing a written notice of appeal with the director within thirty (30) days from the date written notice of such amount was mailed to the taxpayer. The city council shall, as soon as practical, fix a time and place for the hearing of such appeal, and shall cause a notice of the time and place thereof to be delivered or mailed to the parties. The city council may refer the matter to a standing committee to conduct the hearing and report its decision to the city council. At such hearing, the appellant shall be entitled to be heard and to introduce evidence. The city council shall ascertain the correct amount of the fee or tax by resolution, or by adoption of a committee report, and the director shall notify the appellant thereof by mail, which amount, together with the costs of the appeal, if appellant is unsuccessful therein, shall be immediately due and payable.

B. The mayor or the chairman of any committee before which the appeal is to be heard may, by subpoena, require the attendance of any person, and may also require the production of any pertinent books and records. Any person served with such subpoena shall appear at the time and place administered by the chairman in charge of the hearing on appeal as to any matter required of him pertinent to the appeal, and it is unlawful to fail or refuse so to do.