A. Any taxpayer aggrieved by the amount of the fee or tax found by the finance director to be required under the provisions of this chapter may appeal to the hearing examiner from such finding by filing a written notice of appeal with the hearing examiner within five days from the time such taxpayer was given notice of such amount. The hearing examiner shall schedule a hearing and cause a notice of the time and place thereof to be delivered or mailed to the appellant. At such hearing the taxpayer shall be entitled to be heard and to introduce evidence in his own behalf. The hearing examiner shall thereupon ascertain the correct amount of the fee or tax in an order supported by findings of fact and conclusions of law and shall immediately notify the appellant thereof, which amount, together with costs of the appeal if appellant is unsuccessful therein, must be paid within three days after such notice is given.

B. The hearing examiner may, by subpoena, require the attendance thereat of any person, and may also require him to produce any pertinent books and records. Any person served with such subpoena shall appear at the time and place therein stated and produce the books and records required, if any, and shall testify truthfully under oath administered by the hearing examiner as to any matter required of him pertinent to the appeal; and it is unlawful for him to fail or refuse so to do. [Ord. 2002-10-069 § 7; Code 1980 at § 15.04.150].