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.