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restaurant license taxes shall be in addition to the local alcoholic beverage license taxes • authorized by this section. In ascertaining the liability of (i) a provided, that :n the ease Af beer wholesaler to local merchants' license taxation under this ordinance, and in computing the local wholesale merchants' license tax on such beer wholesaler, purchases of beer shall be disregarded, r. there shall be disregarded purehases efwine " beef, s the ease may be «^ an amount which would be necessary to produce a wholesale merchant's license tax equal to the wholesale beer license tax paid by such wholesaler, and (ii) a of wholesale wine distributor's license as the ease may be, hereinabove provided licensee to local merchants' license taxation under this ordinance, and in computing the local wholesale merchants' license tax on such wholesale wine licensee, purchases of wine shall be disregarded up to the amount which would be necessary to produce a wholesale merchants' license tax equal to the local wholesale wine licensee license tax paid by such wholesale wine licensee. These licenses are not transferable. 3. Chapter 30 (Taxation), Article I (In General) is hereby amended as follows: Sec. 30-6. Correction of assessments. Any person, firm or corporation assessed by a city official with any local tax authorized by this chapter, and who is aggrieved by any such assessment, may apply to the official who made the assessment for a correction thereof. Such applications shall be governed by the standards and requirements of Chapter 39, Article 5 (§ 58.1-3980 et seq.) of Title 58.1 of the Virginia Code, as may be applicable to the tax in question. Any person assessed with local • taxes, aggrieved by any such assessment, may, unless otherwise specifically provided by law, apply for relief to the city's circuit court as provided within § 58.1-3984 of the Code of Virginia. 9(b)In the event that the assessing official determines that he has erroneously assessed an applicant with a local tax, he shall exonerate the applicant from the payment of so much as is erroneously charged, if not already paid into the city treasury. If the assessment has been paid, the city council shall, upon the certificate of the assessing official with the consent of the city attorney that such assessment was erroneous, direct the city treasurer to refund the excess to the taxpayer, with interest if authorized by law. However, the city treasurer is hereby authorized to approve and issue, without the above -referenced certificate any refund up to $2,500 resulting from an erroneous assessment. 4. Chapter 30 (Taxation), Article II (Taxation of Tangible Personal Property, Machinery and Tools Generally) is hereby amended as follows: Sec. 30-31. Classes of tangible personal property subject to taxation; method of valuation. • 9 Va. Code §58.1-3981 Page 5 of 14