A. Every entity which engages in business in the city (except those covered in Article 2 of Chapter 5.04 and except those included in Section 5.04.280(C) through 5.04.280(G)), shall pay a tax based upon gross receipts, unless specifically enumerated in this article, resulting from business activities within the city limits at the rates and ratios as set forth, by classification, in the following sections of this title.
B. The collector will determine the classification of the business. In any case where an individual believes that his/her business is not assigned to the proper classification under this title because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he/she may apply to the collector for reclassification. Such application shall contain such information as the collector may deem necessary to determine whether the applicants individual business is properly classified. The proper classification is the classification which, in the opinion of the collector, most nearly fits the applicants individual business.
C. 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 reclassified more than once in one year. (Ord. 9605 § 33 (part), 1996: Ord. 9517 § 1 (part), 1995: prior code § 6028)