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information after a reasonable time. Interest shall accrue in accordance with the provisions of • section 14-12 of this chapter, but no further penalty shall be imposed while collection action is suspended. The term "jeopardized by delay" shall have the same meaning as set forth in subsection (b) above. (e) Any taxpayer may request a written ruling regarding the application of a local license tax to a specific situation from the aswssing QffiGial Commissioner of Revenue. Any person requesting such a ruling must provide all the relevant facts for the situation and may present a rationale for the basis of an interpretation of the law most favorable to the taxpayer. Any misrepresentation, or a change in the applicable law or the factual situation as presented in the ruling request, shall invalidate any such ruling issued. A written ruling may be revoked or amended prospectively if (i) there is a change in the law, a court decision, or the guidelines issued by the Virginia Department of Taxation upon which the ruling was based, or (ii) the Commissioner of Revenue notifies the taxpayer of a change in the policy or interpretation upon which the ruling was based. However, any person who acts on a written ruling which later becomes invalid shall be deemed to have acted in good faith during the period in which such ruling was in effect. (0 The provision of this section relating to administrative and judicial review of an assessment shall be applicable to assessments made on and after January 1, 1997, even if for an earlier license year. (g)Interest at dw ratr @9 iv;; rim pe;Go.,tper shall be paid on any refund resulting • from a final decision in an appeal taken pursuant to this section, at the same rate charged by City Code § 14-12(e) with respect to late payments. No interest shall be required to be paid on any such refund, if the amount of the refund is ten dollars ($10.00) or less. Sec. 14-9. Appointment and general powers and duties of license inspector and deputies. (a) The commissioner of the revenue shall designate some person in his office to act as license inspector of the city, and may designate such other persons in his office to act as deputy license inspectors as he may deem necessary and proper. The license inspector and all deputy license inspectors shall at all times be under the supervision and control of the Commissioner of Revenue. (b) The license inspector and deputy license inspectors shall ascertain the name of each person engaged in conducting any business, occupation, profession or other activity in the city without having obtained a license therefor pursuant to this chapter. (c) The license inspector and deputy license inspectors shall have the power and right, at all reasonable times, to examine the books and records of any taxpayer liable for taxes assessable under this chapter, with respect to the possible liability of any person using the facilities of such taxpayer, as well as with respect to the liability of the taxpayer whose books and records are so examined. 0