A. In any case where a business tax certificate holder or an applicant for a business tax certificate believes that his or her individual business is not assigned to the proper classification under this section because of circumstances peculiar to it, as distinguished from other businesses of the same kind, he or she may apply in writing to the collector for reclassification. Such application shall contain such relevant information as the collector may deem necessary in order to determine whether the applicant’s individual business is properly classified.

B. The collector shall then conduct an investigation following which he or she shall assign the applicant’s individual business to the classification shown to be proper on the basis of such investigation.

C. The proper classification is the classification which, in the opinion of the collector, most nearly fits the applicant’s individual business.

D. The reclassification shall not be retroactive, but shall apply at the time of the next regularly ensuing calculation of the applicant’s tax.

E. No business shall be classified more than once in one year.

F. The collector shall notify the applicant of the action taken on the application for reclassification. Such notice shall be given by serving it personally or by depositing it in the United State Post Office at Bakersfield, California, postage prepaid, addressed to the applicant at his last known address. (Ord. 3371 § 1, 1991)