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chapter of the right to appeal the decision or ruling, and the manner in which the <br />taxpayer may appeal the ruling or decision. <br />b Any appeal pursuant to this chapter must be made in writing, state the <br />reason~s~ why the decision should be deemed incorrect or improper, and shall be filed <br />within 30 days after the Administrator issues the ruling or decision complained of. <br />(c) The Board of Review shall schedule a hearingg within 45 days after <br />receiving the appeal unless the taxpayer waives a hearing. If the taxpayer does not <br />waive the hearing, tie taxpayer may appear before the Board of Review and may be <br />represented by an attorney at law, certified public accountant or other representative. <br />(d) The Board of Review may affirm, reverse or modify the decision of the <br />Administrator or any part thereof. The Board of Review shall issue a decision on the <br />appeal no-later than 90 days after the final hearing on the appeal. <br />OTHER PROVISIONS <br />128.2701 DECLARATION OF LEGISLATIVE INTENT.. <br />If any sentence, clause, section or part of this chapter, or any tax against any <br />individual or any of the several groups specified herein is found to be unconstitutional, <br />illegal or invalid, such uncohstitutionality, illegality or invalidity shall affect only such <br />clause, sentence, section or part of this chapter and shall not affect or impair any of the <br />remaining provisions, sentences, clauses, sections or other parts of this chapter. It is <br />hereby declared to be the intention of Council that this chapter would have been <br />adopted had such unconstitutional, illegal or invalid sentence, clause, section or part <br />thereof not been included herein. <br />128.2702 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER. <br />(a) This chapter shall continue effective insofar as the levy of taxes is <br />concerned until repealed, and insofar as the collection of taxes levied hereunder and <br />actions and proceedings for collecting any tax so levied or enforcing any provisions of <br />this chapter are concerned, it shall continue effective until all of such taxes levied in the <br />aforesaid period are fully paid and any and all suits and prosecutions for the. collection <br />of such taxes or for the punishment. of violations of this chapter shall have been fully <br />terminated, sub]'ect to the limitations contained in Sections 128.1505 to 128.1507 and <br />128.1701 to 1213.1703. <br />(b) Annual returns due for all or any part of the last effective year of this <br />chapter shall be due on the date provided m Sections 128.1101 and 128.1302 as <br />though the same were continuing. <br />128.2703 LIABILITY FOR NON-PAYMENT BY CONSTRUCTION <br />CONTRACTORS, SUBCONTRACTORS,INDEPENDENT <br />CONTRACTORS, AND OWNERS. <br />(a) Any individual or entity that contracts or subcontracts, for any portion of <br />work on a construction project in the City of Lakewood, (for purposes of this section, <br />hereafter °the contractor', to another individual or entity for the performance of <br />construction work ("the subcontractor', shall be liable for any failure of the <br />subcontractor to pa or forward for payment all taxes required to be withheld or paid <br />under provisions of this Chapter, together with applicable Penalties and interest for <br />nonpayment as provided in Section 128.1501 and 128.1502 above. It is the intention to <br />impose liability for non-payment of taxes, and any applicable interest and penalties, <br />upon the. entire chain of construction employment and contracting, from wage worker <br />