La Habra Municipal Code Art. III License Tax Rates and Classifications—General Provisions

The determination of which business or businesses, or type or class of business or businesses, a licensee or applicant for a license is engaged in, or about to engage in, for computation of the tax to be paid by businesses or persons shall be an administrative function of the director of finance.

(Ord. 401 § 23(a), 1959)

In any case where a licensee or an applicant for a license believes that his individual business is not assigned to the proper classification under this chapter because of circumstances peculiar to it, as distinguished from other business of the same kind, he may apply to the director of finance for reclassification. Such application shall contain such information as the director of finance may deem necessary and require in order to determine whether the applicant's individual business is properly classified. The director of finance 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.

(Ord. 401 § 23(b), 1959)

The director of finance 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 States Post Office at La Habra, California, postage prepaid, addressed to the applicant at his last-known address. Such applicant may within fifteen days after the mailing or serving of such notice appeal such action to the city council in the manner provided in Section 15.04.130.

(Ord. 401 § 23(c), 1959)