A. Duty To Enforce: It shall be the duty of the director of finance administration and the director's deputies, designates or any other person deemed appropriate by the director, and the director and other such designated individuals are hereby directed to enforce each and all of the provisions of this article, and the chief of police shall render such assistance in the enforcement of this article as may from time to time be required by the director of finance administration. The director of finance administration may make such rules and regulations as are not inconsistent with the provisions of this article as may be necessary or desirable to aid in the enforcement of the provisions of this article.
The determination of the classification of business a registrant is engaged in, or is about to engage in, or the determination of the number of vehicles, machines, devices, or articles of equipment used, or the number of persons employed or the gross receipts, gross operating expenses or gross payroll, for the computation of tax to be paid shall be an administrative function of the director of finance administration or the directors designated representative.
B. Inspection And Examination Of Places Of Business: The director of finance administration, and the director's deputies, designates or any other person deemed appropriate by the director, shall have the authority to inspect and examine all places of business in the city to ascertain whether or not the provisions of this article have been complied with.
C. Audit And Examination Of Records And Equipment: The director of finance administration and the director's deputies, designates or any other person deemed appropriate by the director, shall have the power to audit and examine all books, and records, and, where necessary, all equipment, of any person engaged in business in the city for the purpose of ascertaining the amount of business tax, sales or use tax, if any, required to be paid by the provisions hereof, and for the purpose of verifying the statements, or any item thereof, when filed by any taxpayer pursuant to this article. If such person, after written demand by the director of finance administration or the director's deputies, designates or any other person deemed appropriate by the director, refuses to make available for audit, examination or verification such books, records or equipment as the director of finance administration or the director's deputies, designates or any other person deemed appropriate by the director, requests, the director of finance administration may make an assessment in the manner provided in 3-1-213 of this article of any taxes estimated to be due.
D. Extension Of Time For Filing: The director of finance administration may extend the time for filing any statement required under the provisions of this article for a period not to exceed forty five (45) calendar days under the following circumstances:
1. The city council of the city of Beverly Hills has declared a state of emergency within thirty (30) calendar days of the annual renewal date and as a result of conditions that caused the declaration of emergency the timely filing of annual renewals by local businesses would be affected. The director of finance administration shall notify the city manager of the director's intent to extend the time for filing prior to issuing notification of the extension. If the city manager concurs with the director of finance administration's decision to extend the time for filing, all registrants will be notified of the extension of the time for filing by publication in a newspaper of general circulation.
2. Upon receipt of a written request from a registrant who is a sole proprietor or the only person with the information necessary to complete the registration form and who provides proof that the timely filing of registration was not possible as result of the death or severe illness of the registrant or an immediate family member, herein defined as a spouse, parent, brother, sister, child, grandparent or in-law of the registrant. The decision of the director of finance administration to either grant or deny an extension shall be served upon the registrant by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the registrant at the address of the location of the business registered with the department of finance administration within fifteen (15) calendar days from the date of the receipt of the request for extension.
If an extension is granted, no penalty for delinquent payment shall accrue by reason of such extension. Interest shall accrue during said extension in the manner provided by in this article. Taxes become delinquent on the first day after the last day of the extension.
E. Rules And Regulations; Apportionment: When, by reason of the constitution of the United States or the constitution of the state of California, the business tax imposed by this article cannot be enforced without there being apportionment according to the amount of business done in the city of Beverly Hills, or in the state of California, as the case may be, the director of finance administration may make such rules and regulations for the apportionment of the tax as necessary or desirable to overcome the constitutional objections. Such rules and regulations shall be approved by the city attorney prior to becoming effective.
F. Payments And Requests, Made By Mail: Whenever any payment, statement, report, request or other communication is received by the department of finance administration after the time prescribed by this article for the receipt thereof, but is in an envelope bearing a postmark showing that it was mailed prior to the time prescribed in this article for the receipt thereof, or whenever the director of finance administration is furnished substantial proof that the payment statement, report, or request for communication was in fact deposited in the United States mail prior to the time prescribed for receipt thereof, the director of finance administration may regard such payment, statement, report, request or other communication as having been timely received. (Ord. 96-O-2255, eff. 3-22-1996)