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notice to the person requesting the hearing in the manner prescribed herein of such determination and the amount of such tax. (f) Hearing officer's decision. After considering all of the testimony and evidence submitted at the hearing, the hearing officer may immediately issue a verbal decision or may issue a written decision within fifteen (15) days of the hearing. The decision shall include the reasons for the decision and such decision shall be final. (g) If the hearing officer fixes the amount of the tax, penalty, interest, charges, service fees or the tax classification in accordance with the original written determination of the collector, then the amount as finally determined shall be immediately due and payable and/or the classification shall be immediately applicable, and the hearing service fee shall be forfeit. If the hearing officer determines the amount of the tax, penalty, interest, charges, service fees or the tax classification to be applicable in accordance with the original statement of the person requesting the hearing then the amount due and payable and/or the classification applicable shall be as set forth in such person's original statement and the collector shall refund the hearing service fee deposit. If the hearing officer fixes the amount of the tax, penalty, interest, charges, service fees and/or the tax classification to be applied in some other manner the hearing officer shall also make a written determination as to fixing the amount of tax, penalty, interest, charges, service fees and/or the tax classification applicable and shall indicate the disposition of the hearing service fee deposit. (h) Any person who is aggrieved by the decision of the hearing officer may obtain judicial review of such decision in the manner provided under section 1-21.9 of this code. (i) In the event no application for a hearing is filed within the time prescribed, the decision of the collector shall become final and conclusive on expiration of the time herein fixed for hearing and shall render any subsequent appeal null and void and shall further act as a waiver against future action. (j) Notwithstanding any other provision contained in this chapter or any other provision contained in this code to the contrary, any person voluntarily tendering payment of any license tax, interest, or penalties to the city pursuant to any provision of this chapter 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 chapter, 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 chapter 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 collector at the time of payment indicating that such payment is made under protest. Provided, however, that this subsection shall not bar a request for refunds authorized pursuant to section 21-87 of this chapter. Sec. 21-43. Collector; extension of time for filing - compromise of claims; waiver of claims. Ordinance No. NS-2841 Page 16 of 29