In the event a licensee or applicant for a license believes that his or her individual business is not assigned to the proper classification pursuant to the provisions of this chapter because of circumstances peculiar to such business, as distinguished from other businesses of the same kind, he or she may apply to the Collector for reclassification. The application shall contain such information as the Collector may deem necessary and require in order to determine whether the applicant’s individual business is properly classified. The Collector shall then conduct an investigation, following which he or she shall assign the applicant’s individual business to the classification shown to be proper on the basis of such investigation. The proper classification shall be the classification which, in the opinion of the Collector, most nearly fits the applicant’s individual business. The reclassification shall not be retroactive, but shall be at the time of the next regularly ensuing calculation of the applicant’s tax.
(`78 Code, § 5.02.390.)