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Sec. 35-172. Reserved. Ord. No. NS-2860, § 10, adopted December 9, 2014, repealed § 35-172 in its entirety. Former § 35-172 pertained to maximum tax amount payable under the utility users tax, and was derived from Ord. No. NS-2436, § 2, adopted August 4, 2000. 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 "hearing officer" 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. The determination of the "hearing officer" shall become final and shall render any subsequent appeal null and void and shall further act as a waiver against future action, unless an appeal is taken pursuant to Chapter 3 of the Santa Ana Municipal Code. (b) A timely request for an administrative hearing and attendance is required in accordance with subsection (a) above shall be a prerequisite for an appeal made pursuant to Chapter 3 of the Santa Ana Municipal Code. The determination of an applicant's appeal made pursuant to Chapter 3 of the Santa Ana Municipal Code shall be final. (Ord. No. NS-2436, § 2, 8-4-00) Sec. 35-174. Nonpayment of tax —Bar to writ of mandate or other legal or equitable process. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this city or against any officer of the city to prevent or enjoin the collection under this code of any tax or any amount of tax required to be collected and/or remitted. (Ord. No. NS-2436, § 2, 8-4-00) Sec. 35-175. Saving clause. Neither the adoption of this code nor its superseding of any portion of any other code shall in any manner be construed to affect prosecution for violation of any chapter, article, code, or ordinance prior to the effective date hereof, nor be construed as a waiver of any tax or any penal provision applicable to any such violation, and all rights and obligations thereunto appertaining shall continue in full force and effect. (Ord. No. NS-2436, § 2, 8-4-00) City PiNPPAIRgil RFP No. 23-%-5 205 Pa'�§/196