A. The determination of the class of business in which an applicant for a tax certificate is deemed to be engaged under § 11.01.250 shall be a ministerial task of the Tax Collector.
B. If an applicant disagrees with the determination of the Tax Collector as to the class of business in which the applicant is engaged, the applicant may apply to the Tax Collector for reclassification. This application shall set forth with specificity the facts upon which it is based. Upon receipt of a reclassification application, the Tax Collector shall investigate and review the matter and shall either affirm the original classification or assign a new classification and shall notify the applicant of the decision in writing.
C. The Tax Collector may refuse to accept an application for reclassification from an applicant who has applied for reclassification within the previous twelve (12) months if the application fails to state material and relevant facts which were not and could not have been presented in the previous reclassification application.
D. The decision of the Tax Collector on an application for reclassification shall be final as to the City, but subject to judicial review pursuant to Cal. Code of Civil Procedure § 1094.5.
('65 Code, § 19-50) (Ord. No. 96- 035 § 1; Ord. No. 97-022 § 1; Ord. No. 99-010 § 1; Ord. No. 2001-008 § 1; Ord. No. 2022-012 § 1 (part))