(A) In any case where a licensee or an applicant for a license believes that the individual business of the licensee or applicant is not assigned to the proper classification under this article because of circumstances peculiar to it, as distinguished from other businesses of the same kind, the licensee or applicant may apply to the Tax Administrator for reclassification. The application shall contain such information as the Tax Administrator may deem necessary and require in order to determine the applicant's individual business is properly classified. The Tax Administrator shall then assign an individual business to a classification shown to be proper on the basis of the investigation. The proper classification is that which, in the opinion of the Tax Administrator, most nearly fits the applicant's individual business.
(B) The reclassification shall not be retroactive, but shall apply at the time of the next regularly ensuing calculation of the applicant's tax, except where the applicant applies for reclassification within 30 days of his or her original classification, in which case the reclassification shall be retroactive.
(C) The Tax Administrator shall notify the applicant of the action taken on the application for reclassification. The notice shall be given by mail.
(1966 Code, § 21-205) (Ord. 601, § 1(part); Measure H Initiative, adopted 2018)