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113 Sec. 36-172. Maximum tax amount payable under the utility users tax. The following subsections shall be effective for each fiscal year commencing on July 1. (a) The combined total maximum of electricity, gas and telephone user taxes paid by any single service user for one (1) location under this utility user tax code shall not exceed eleven thousand dollars ($11,000.00) during the period of any single fiscal year. As used herein, "fiscal year" means a twelve-month period between July first of one (1) calendar year and June thirtieth of the following calendar year. (b) A service user may deposit the maximum tax specified in subsection (a) with the tax administrator during the month of July of each year as payment in full and in advance of taxes due under this code for the twelve-month period commencing on the first day of said month and ending on June thirtieth thereafter. Any service user making said payment in July of any given year shall not thereafter be billed for any tax under this code for said twelve-month period. (c) No penalty or interest assessment provided for in this code shall be counted in computing the maximum tax as provided in subsection (a). (d) Any service user paying more than the maximum tax provided for in subsection (a) during any twelve-month period commencing July first and ending June thirtieth may claim a refund or credit for such over payment in the manner provided in section 35-169 of this code. (e) The phrase "one (1) location" as used in subsection (a) shall mean one (1) or more contiguous sites for which the service user receives one (1) or more utility billings. Sec. 35-173. Right to administrative hearing; appeals. (a) If any service user or service supplier (hereinafter "applicant" in this subsection) is aggrieved by any decision, administrative assessment, or administrative ruling of the tax administrator, or with the failure to grant a refund or exemption as provided for under this code, such applicant may appeal to the tax administrator in writing for an administrative hearing. If application by the applicant for an administrative hearing is not made within the time prescribed, the prior decision of the tax administrator shall become final. If such application is made, the tax administrator shall give at least five (5) days' written notice scheduling a date, time and place for a hearing. Such notice shall be given through personal service or by depositing it in the United States mail, addressed to the applicant's last known address. The applicant may appear before the tax administrator and/or the tax administrator's authorized administrative hearing officer (hereinafter "hea#ng office~' in this subsection) and offer evidence appealing the tax administrator's decision. After such hearing the "hearing officer" shall make a determination and give written notice to the applicant regarding his or her determination. Ordinance No. NS-2436 Page 19 of 22