§ 34-39. Classification of businesses.

(a)

The license administrator shall assign an NAICS Code to each business that is most appropriate to that business. In the event several classifications may apply to a single business, the classification with the highest occupation tax will be assigned. If the person wishes to challenge the assigned classification, the person may submit a request for reconsideration in writing to the license administrator, together with supporting documentation, if any. The decision of the license administrator is final.

(b)

If an NAICS Code not previously contained in the occupation tax ordinance is added to this chapter at any time, the license administrator may reclassify a business and assign the new NAICS Code to such business. In the event that an occupation tax rate different than a business's former occupation tax rate is imposed as a result of the new classification, the new annual tax shall be imposed on the effective date of the amendment to the ordinance, and the tax previously paid for that year, if any, shall be refunded.

(c)

Effective for the 2000 tax year and after for all businesses which pay an occupation tax, on the date of the ordinance from which this section is derived, classifications will be changed from the standard industrial classification (SIC) to the North American Industry Classification System (NAICS). If, as the result in the change in classification systems from the SIC to the NAICS, a business's classification changes, the change will be prospective only, effective beginning with the 2000 tax year. No refunds for previous tax years will be made if a tax is decreased as a result of the change in classification systems.

(d)

There are hereby created in this article certain classifications that do not appear in the NAICS. They are assigned a code corresponding to the NAICS.

(Code 1988, § 34-29; Ord. No. 65072, § 13, 10-23-1986; Ord. No. 65409, § 1, 3-23-1989; Ord. No. 65455, § 1, 8-17-1989; Ord. No. O-51-99, § 3, 8-19-1999)