This article is not intended to cause reduction in employment or work hours for Hotel Workers. Therefore, the City Controller may grant a waiver from the requirements of this section if a Hotel Employer can demonstrate to the City Controller by compelling evidence that compliance with this article would force the Hotel Employer, in order to avoid bankruptcy or a shutdown of the Hotel, to reduce its workforce by more than 20 percent or curtail its Hotel Workers’ total hours by more than 30 percent. The City Controller shall reach a determination only after reviewing and auditing, if necessary, the Hotel Employer’s financial condition, with such review or audit paid for, at rates set by the City Controller, by the Hotel Employer. Any waiver granted by the City Controller is valid for no more than one year. The City Controller’s determination on a waiver application shall be subject to review and reversal by a two-thirds vote of the City Council within ten business days of the City Controller’s determination.