In any case where a business tax certificate holder or an applicant for a business tax certificate believes that his individual business is not assigned to the proper classification pursuant to the provisions of this chapter because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he may apply to the Collector for reclassification. Such application shall contain such relevant 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 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. The reclassification shall not be retroactive but shall apply at the time of the next regularly ensuing calculation of the applicant's tax. No business shall be classified more than once in one year.
(§ 2, Ord. 176-NS, eff. December 4, 1970)