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(c) Such person, may, within ten days after the serving or mailing of.~ such notice, make application in writing to the Collector for a hearing on the amount of the license tax or classification determined for such license. At such hearing the licensee or applicant may appear and offer evidence why such specified tax should not be fixed as the license tax or such classification prescribed. After such hearing, the Collector shall determine the proper tax to be charged or classification prescribed and shall forthwith give written notice to the licensee in the manner prescribed herein of such determination and the amount of such tax. (d) Any person aggrieved by any decision of the Collector with respect to the issuance or refusal to issue a business license or the amount of a license tax may appeal to the city council within ten (10) days pursuant to Chapter 3 of this Code. (e) The amount of any license tax finally determined as provided in this section shall be due and payable as of the date the original license fee was due and payable, together with any penalties and interest that may be due and payable as of the date the original license fee was due and payable, together with any penalties and interest that may be due thereon, provided however, if the amount of such license tax is fixed in accordance with the original statement of the applicant then no penalty or interest shall attach by reason of any delinquency. (f) In the event no appeal is filed within the time prescribed the decision of the Collector shall become final and conclusive on expiration of the time herein fixed for appeal and shall render any subsequent appeal null and void and shall further act as a waiver against future action. Sec. 21-42. Collector; necessary rules and regulations. In addition to all other powers conferred upon him or her the Collector shall have the power to make rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter. Sec. 21-43. Collector; ext~nsipn of time for filing - compromise ~f ciaims. oIn addition to all other powers conferred upon him or her, the 'Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty (30) days, and in such case to waive any penalty that would have otherwise accrued; and shall have the further power, for good cause shown, to compromise any claim as to the amount of business license tax due. 127 - 27