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ORDINANCE NS-2162 Page 9 tax, interest and penalties should not be so fixed. After such hearing the finance director shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as provided in section 35-134. 8eo. 35-~34. Appeal. (a) Any operator aggrieved by any decision of the finance director with respect to the amount of such tax, interest and penalties, if any, may appeal to the city manager under the terms for appeal as established in section 35-134 hereinabove. The city manager shall appoint a hearing officer to hear said appeal. After such hearing, based upon the report of the hearing officer, the city manager shall forthwith give written notice to the operator in the manner prescribed hereinabove of such determination and the amount of such tax, interest and penalties. Any person aggrieved by any decision of the city manager with respect to the amount of such tax, interest and penalties, if any, may appeal to the city council within fifteen (15) days pursuant to Chapter 3 of this Code. In the event no further appeal is filed within the time prescribed the decision of the city manager shall become final and conclusive and shall render any subsequent appeal null and void and shall further act as a waiver against future action. (b) Notwithstanding any other provision contained in this article or any other provision contained in this Code to the contrary, any operator tendering payment of any tax, interest or penalties to the city pursuant to any provision of this article shall for all purposes thereafter be precluded and barred from appealing, contesting or otherwise challenging the validity or amount of any such tax, interest or penalties pursuant to any otherwise available procedure set forth in this article, or otherwise available by law, unless said payment is made under written protest to the city. Said written protest shall be deemed made for the purposes of this article only by one of the following methods: (1) a written notation set forth on the check, draft, money order, or other negotiable instrument by which payment is tendered, indicating that such payment is made under protest; or (2) a written notice addressed and delivered to the finance director at the time of payment indicating that such payment is made under protest. Bec. 35-135. Records. (a) It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by this article to keep and preserve, for the period of the current 9