(A) The Tax Administrator or his or her designee shall keep, as required per the city’s adopted record retention policy, all applications and related records for business licenses, renewals and revocations.
(B) The Tax Administrator or his or her designee shall collect and administer the business license tax.
(C) The Tax Administrator, in consultation with the City Attorney, and subject to the approval of the City Manager, may:
(1) Make rules and regulations not inconsistent with this chapter as may be necessary or desirable to aid in its enforcement; and
(2) Promulgate guidelines for the apportionment of the gross receipts of businesses which operate both inside and outside the city to assist taxpayers in calculating the portion of their activities subject to the tax imposed by this chapter.
(3) The Tax Administrator shall give notice of rules and guidelines adopted pursuant to this section in the manner required by law for publication of ordinances of the City Council and such rules shall be effective upon such notice. No such rule, regulation or guideline may increase the tax due from any person under this chapter as “increase” is defined by Cal. Gov’t Code § 53750(h).
(Ord. 2082-C-S, passed 3-25-14; Am. Ord. 2092-C-S, passed 8-12-14)