The businesses conducted in the area are classified as follows so as to promote the equitable imposition of the additional charge hereunder in relation to the relative benefits to be derived. The charge shall be as follows:
A. Retailing Activity. Ten dollar ($10.00) fee for gross receipts of ten thousand dollars ($10,000.00) or less plus $.0005 for each dollar of gross receipts in excess of ten thousand dollars ($10,000.00) for the reporting period.
B. Nonretail. Flat fee of ten dollars ($10.00).
C. There shall be a minimum charge of ten dollars ($10.00) per year for any business conducting business in the area and a maximum charge of two hundred sixty dollars ($260.00) per year.
The determination of the type or class of business or businesses a charge payer is engaged in or about to engage in shall be an administrative function of the revenue officer of the city.
In cases where a charge payer 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 revenue officer for a change in his or her classification, setting forth in full his or her reason for requesting such change. The revenue officer shall conduct an investigation and shall thereupon render his or her decision in writing as to the proper classification or classifications.
If the charge payer is aggrieved by the revenue officer's decision, he or she shall have the right of appeal to the director of finance. The appeal shall be filed with the director of finance within ten (10) days of the date of the revenue officer's decision, and shall be heard by the director of finance within thirty (30) days thereafter. The charge payer shall be given at least seven days notice of the hearing by the director of finance.
On July 1, 1988, and each July 1st thereafter, the amount of the nonretail charge in subsection B of this section, and the maximum and minimum charges in subsection C of this section, shall be automatically increased by the amount of increase in consumer price index, San Francisco area, all items, most recently available prior to the date of increase, provided, however, that in no event shall any automatic increase hereunder exceed ten (10) percent, and provided further that the amounts of the charges which result from the application of the automatic increases hereunder shall be rounded to the nearest whole dollar. (Prior code § 23.11.814)