The determination of the type or class of business or businesses a taxpayer is engaged in or about to engage in shall be an administrative function of the administrator.
In cases where a taxpayer believes he or she is placed in the wrong business or class of business or businesses, he or she may apply in writing to the administrator for a change in his or her classification, setting forth in full his or her reason for requesting such change. The administrator shall conduct an investigation and shall thereupon render his or her decision in writing as to the proper classification or classifications.
If the taxpayer is aggrieved by the administrator's decision, he or she shall have the right of appeal to the director of finance. (Prior code § 23.03.302)