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(1) Determination of Business Classification. The determination of the class of business in which an applicant for a business license is deemed to be engaged under this title shall be made by the director.

(2) Application for Reclassification. In the event an applicant disagrees with the determination of the director as to the class of business in which the applicant is engaged, the applicant may file an application for reclassification with the director, on the form prescribed by the director. The application shall set forth with specificity the facts upon which it is based. Upon receipt of a reclassification application, the director shall investigate and review the matter and shall either affirm the original classification or assign a new classification and shall notify the applicant of the decision in writing.

(3) Limitation on Applications. The director may refuse to accept an application for reclassification from an applicant who has applied for reclassification within the previous 12 months if the application fails to state material and relevant facts which were not and could not have been presented in the previous reclassification application.

(4) Finality of Director’s Determination. The decision of the director on an application for reclassification shall be final.

(5) Apportionment Guidelines. The director, in consultation with the city attorney and the city manager, may promulgate guidelines to assist licensees which conduct business both inside and outside the city in calculating the portion of their activities subject to the tax imposed by this title.

(6) Rules, Regulations and Conditions. The director, in consultation with the city attorney and the city manager, may adopt any other rules or regulations, and may condition the issuance of certain licenses, as necessary or desirable for the enforcement of this title. (Ord. 505 § 1. 2002 Code § 6-3.3).