Any taxpayer aggrieved by the amount of the fee or tax determined by the designated official to be due under the provisions of this chapter may appeal such determination to the City Hearing Examiner in accordance with, and subject to the procedures set forth in, Chapter 1.36 LMC or such subsequent superseding procedures as may be adopted by ordinance; provided, that in such appeal hearing, the Hearing Examiner shall receive and examine available information, conduct public hearings, prepare records and reports thereof, and make decisions, which shall be final and conclusive. Pending a hearing, a taxpayer may withhold the fee or tax determined by the designated official. If the tax or fee is withheld, the taxpayer shall pay such amount to the City with interest from the date the amount was withheld. The designated official shall periodically set the applicable interest rate for withholding. [Ord. 253 § 1, 2000; Ord. 215 § 1, 1999.]