Any taxpayer may request in writing a ruling on his taxable status under this ordinance. Any such request shall be made to the business tax receiver and shall set forth a detailed description of the nature of the taxpayer's business, the taxpayer's view of his taxable status, and the provisions of the ordinance or other applicable law on which the taxpayer relies.
No request for a ruling shall operate to suspend penalty or interest from the due date of any tax found to be owing.