A. In any case where a licensee or an applicant for a license believes that his/her individual business is not assigned to the proper classification because of circumstances peculiar to it, as distinguished from other businesses of the same kind, s/he may apply to the Collector for reclassification. Such 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 s/he shall assign the applicant’s individual business to the classification shown to be proper on the basis of such investigation. The proper classification is that classification which, in the opinion of the Collector, most nearly fits the applicant’s individual business.
B. Any resulting reclassification shall not be retroactive, but shall apply to the time of the next regularly ensuing calculation off the applicant’s tax or fee. No business shall be classified more than once in one year. Any determination by the Collector under this section is subject only to rights of appeal to the City Council as afforded by this chapter.
(Ord. 1612, § 1 (part), 1992)