Any taxpayer, except one who has failed to comply with Section 5.05.060, aggrieved by the fee or tax determined by the director to be required under the provisions of this chapter may pay the amount due and appeal from such determination by filing a written notice of appeal with the city clerk within thirty days from the date written notice of such amount was mailed to the taxpayer. A one hundred dollar filing fee shall be submitted with the appeal, which filing fee is required to process the appeal. The hearing examiner shall, as soon as practical, fix a time and place for the hearing of such appeal, and shall cause a notice of the time and place thereof to be delivered or mailed to the parties. The hearing before the hearing examiner shall be held in accordance to the applicable procedures set forth in Chapter 1.26, Hearing Examiner. The decision of the hearing examiner shall indicate the correct amount of the fee or tax owing. (Ord. 1068-12 § 2).