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the collector a hearing service fee to be specified by resolution of the city council to cover the city's cost in providing an administrative hearing officer, hereinafter ("hearing officer"). (d) All hearings conducted pursuant to this section shall be heard by the same hearing officer who has been appointed by the Santa Ana City Manager pursuant to section 1-28.8 of this code. (e) Hearing procedures for hearings conducted pursuant to this section shall be as follows: (1) No hearing to contest a determination of the collector before a hearing officer shall be held unless and until a timely "request for hearing" form has been completed and filed with the collector, and (2) After receipt of the "request for hearing" form and deposit of the hearing service fee, a hearing before the hearing officer shall be set for a date that is not less than fifteen (15) and not more than sixty (60) days from the date that the "request for hearing" is filed in accordance with the provisions of this section. The person requesting the hearing shall be notified at least (10) days prior to the date of the hearing. The failure of any person to appear at the hearing shall constitute a forfeiture of the administrative hearing service fee deposit and shall be a bar to judicial review of the hearing officer decision based upon failure to exhaust administrative remedies. (3) At such hearing the person may appear and offer evidence why the collector's specified tax amount should not be fixed as the license tax amount or why such classification prescribed by the collector as the applicable tax classification should not be fixed. Formal rules of evidence shall not apply. (4) Upon request, the person requesting the hearing shall be provided with reports and other documents relied upon by the collector in making his or her determination. In addition, if the collector, duly authorized revenue officer, or other individual appearing at the hearing as the agent of the collector submits any additional written reports to the hearing officer for consideration at the hearing, then a copy of said documentation shall also be served by mail on the person requesting the hearing. (5) The hearing officer may continue the hearing and request additional information from the collector prior to issuing a written decision. (6) After such hearing, the hearing officer shall determine the proper tax to be charged or classification prescribed and shall forthwith give written Ordinance No. NS-2841 Page 15 of 29