Any taxpayer aggrieved by the amount of tax, interest, or penalties determined by the Director of Finance to be due under the provisions of this chapter, shall appeal such determination to the City Manager or his designee. Taxpayers shall be required to remit the amounts to be due under this chapter prior to filing an appeal. [Ord. 3557 § 14, 2002; Ord. 3437 § 2, 2000; Code 1970 § 3.02.180.]