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A. Every business tax certificate holder maintaining a fixed place of business within the City must post the business tax certificate in a conspicuous place upon the business premises, or if no fixed place of business is maintained, it shall be kept upon the holder's person at all times while engaged in such business, or if the business is conducted by means of a vehicle, it shall be affixed in a manner readily accessible thereto so as to be plainly visible at all times.
B. Business tax certificate holders issued a business tax certificate for the conduct of business from a vehicle shall obtain a vehicle decal which shall be stamped with the expiration date the year of such business tax certificate. Applicants for such vehicular business tax certificates shall file with the Tax Collector a statement showing the vehicle identification number, State vehicle license number and type of each vehicle used in the business covered by such business tax certificate, and such business tax certificate issued pursuant to such application shall be limited to the vehicle designated in such application and shall not be transferable unless with prior approval of the Tax Collector.
('65 Code, § 19-25) (Ord. No. CS-49 § 11.10; Ord. No. 88-009 § 1; Ord. No. 89-016 § 4; Ord. No. 2022-012 § 1 (part))
No person shall operate or cause to be operated a vehicle within the City of Culver City as an integral part of a business without having displayed thereon a current decal as provided by the City Treasurer. For purposes of this Section, vehicles used as an integral part of a business include, but are not limited to, delivery trucks, contractor vehicles, gardener vehicles, and itinerant restaurant vehicles.
('65 Code, § 19-26) (Ord. No. 87-003 § 1; Ord. No. 2022-012 § 1 (part))
A. Any person engaged in a business taxed under this chapter shall maintain and preserve, for a period of at least four years, suitable records as may be necessary to determine the amount of the tax due under this Chapter and shall, upon request of the Tax Collector, provide the necessary records to substantiate the tax paid or due for such business. If upon audit of such records, the Tax Collector determines the tax imposed by this chapter has not been paid in full, the Tax Collector shall notify the taxpayer of the balance due, including any accrued penalties. Such amount shall be paid within thirty (30) days after notice is issued by the Tax Collector.
B. If an audit reveals an overpayment, the Tax Collector shall notify the taxpayer of the amount overpaid. Unless the taxpayer requests a refund of the overpayment within thirty (30) days after notice is issued by the Tax Collector, the overpayment shall be applied as a credit against the next annual tax due.
C. If an audit reveals an underpayment of twenty-five dollars ($25.00) or less, the Tax Collector shall take no action to collect the underpayment.
D. Rather than request information and conduct an audit, the Tax Collector may request an applicant to file a corrected application for tax certificate. If such an application is filed and the Tax Collector is satisfied with its accuracy, the existence of any underpayment or overpayment under this section shall be determined with reference to that corrected application.
E. Although this Chapter permits projections of gross receipts and operating costs for the first renewal period, no taxpayer may use such projections following the first renewal period. Any tax remaining due with respect to the first renewal period after that period shall be calculated on the basis of the taxpayer's financial records of its actual financial activity.
(Ord. No. 2022-012 § 1 (part))
In addition to a misdemeanor prosecution, the Tax Collector, with the advice and assistance of the City Attorney, may use all civil remedies to obtain payment of the amount of business license tax due.
('65 Code, § 19-33) (Ord. No. CS-668 § 10; Ord. No. 88-009 § 1; Ord. No. 2022-012 § 1 (part))
None of the business license taxes or investigation or inspection fees provided for by this Chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case in which a licensee or applicant for license believes a business license tax or such fees, in whole or in part, places an undue burden upon such commerce, they may apply to the Tax Collector for an adjustment of the tax so that such tax, fees, or combination thereof, shall not be discriminatory or an unreasonable burden as to such commerce. Such application may be made before, at, or within six (6) months after payment of the prescribed business license tax. The applicant shall, by affidavit and supporting testimony, show h their method of business and the gross volume or estimated gross volume of business, and such other information as the Tax Collector may deem necessary to determine the extent, if any, of such undue burden on such commerce. The Tax Collector shall then conduct an investigation, and, after having first obtained written approval of the City Attorney, shall fix as the business license tax for the applicant, an amount that is reasonable and nondiscriminatory, or if the business license tax has already been paid, shall order a refund of the amount over and above the business license tax so fixed. In fixing the business license tax to be charged, the Tax Collector shall have the power to base the business license tax upon a percentage of gross receipts or any other measure which will ensure that the business license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business license tax as prescribed by this Chapter. Should the Tax Collector determine the gross receipts measure of business license tax to be the proper basis, the applicant may be required to submit, either at the time of termination of applicant's business in the City, or at the end of each three (3) month period, a sworn statement of the gross receipts and pay the amount of business license tax therefor, provided that no additional license tax during anyone calendar year shall be required after the licensee shall have paid an amount equal to the annual business license tax as prescribed in this Chapter.
('65 Code, § 19-35) (Ord. No. CS-49 § 11.18; Ord. No. CS-572 § 2; Ord. No. 2022-012 § 1 (part))
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