A. No statement shall be conclusive as to the matters set forth herein, nor shall the filing of the same preclude the City from collecting by appropriate action such sum as is actually due and payable hereunder.
1. The collector, his deputies or authorized employees or agents of the City has the authority to examine by audit and any other accepted accounting process the records and practices of any place of business in the City to ascertain whether the provisions of the chapter have been complied with.
2. A business that misstates its gross receipts or basis for tax liability may be liable for the City's actual costs to conduct the audit irrespective of whether the understatement results in any change in the tax due. Recoverable costs shall include the costs paid to an auditor or audit recovery service, or the salary and overhead of City staff auditors performing the audit. Penalties shall be due on the underreported revenue or tax deficiency from the date the amount was due until it is paid, as defined by the penalty provisions of this chapter.
3. Upon 30 days written notice, all persons engaged in business in the City of Fullerton are required to permit the examination of all books and records that the City may deem necessary in order to conduct the audit. The information furnished or secured pursuant to this section, Section 4.02.090, or Section 4.02.130 of this chapter shall be confidential, provided that nothing in this subsection shall be construed to prevent the disclosure of such information to, or the examination of such records by, any official of another governmental agency while acting in his official capacity, or to a grand jury or court of law, upon subpoena; provided further, that nothing in this subsection shall be construed to prevent the disclosure to any member of the public requesting it, such information as the business name, real name, business address and type of business of any person possessing a valid registration certificate. Any unauthorized disclosure or use of such information by any officer or employee of the City of Fullerton shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this chapter, in addition to any other penalties provided by law.
4. If any person fails to furnish any information or records required by this chapter upon demand by the Director of Administrative Services, authorized personnel or agent, the Director of Administrative Services, authorized personnel or agent may issue a subpoena demanding that such person supply the requested information or records. The subpoena shall specifically identify the information or records sought, and indicate the place, date and time at which the information or records must be presented. If any person fails to comply with a regularly issued subpoena, the Director of Administrative Services, authorized personnel, or agent may apply to a court of appropriate jurisdiction for any order requiring compliance with the subpoena.
B. Whenever charges are not paid within a reasonable time following demand, the Director of Administrative Services and the City Attorney, as applicable, are authorized to prosecute the claim to judgment in an appropriate court with jurisdiction and to take any other action appropriate for collection without further direction from the City Council after demand has been refused. The City Council shall be notified when litigation is initiated.
C. The City Attorney is authorized to collect any amounts due by civil or administrative action, or both, together with all costs incurred in the collection of that indebtedness after demand for payment has been refused. Costs for legal services shall be based on actual billings for legal services.
(Ord. 3098 § 2, 2007; Ord. 2062 § 2 (part), 1975).