Any person aggrieved by any decision of the tax administrator under this code may appeal the decision in the manner provided in section 2.021 of this code. The appeal shall be heard and determined as provided in section 2.021 of this code. However, if the city manager contracts with the State of Oregon to administer the tax, then in lieu of processing an appeal as provided in section 2.021, the city manager may provide that the appeal shall be processed in accordance with procedures adopted by the State.