(A) Tax year. The license required herein shall be issued and effective on a fiscal year basis of July 1 through June 30.
(B) Basis for computation of tax. The annual license taxes herein imposed shall be based on the gross receipts of the company for the calendar year immediately preceding the fiscal year for which the license is to be issued.
(C) Duty of Treasurer. It shall be the duty of the County Treasurer to collect the license taxes imposed herein.
(D) Application for license; filing; contents.
(1) All companies embraced by this section shall make application for licenses to the Commissioner of the Revenue at this office in the County Office Building. The Commissioner of the Revenue shall furnish the necessary forms which shall be properly filled in with such information as the Commissioner may require. The Commissioner shall compute, with the Department of Taxation, if necessary, the amount of the license tax and, after obtaining a copy of the Treasurer’s receipt described herein, shall issue a license to the applicant.
(2) All licenses shall state the amount assessed and paid, the privilege to be exercised and the period of time for which the license is valid.
(E) Information to be furnished by applicant. Every applicant for a license to conduct any business under the provisions of this section shall furnish the Commissioner of the Revenue, on or before February 15 of each year, in writing, with its correct name and trade name, its correct address, and a record of gross receipts, verified by oath, for the past calendar year, as well as such other information as may be required by law on forms prescribed by the Commissioner of the Revenue. For the initial tax year, such information shall be furnished on or before October 15, 1984. In the event of a failure or refusal to file with the Commissioner of the Revenue the information necessary to enable him to assess a license tax on the basis provided by law, the Commissioner of the Revenue shall assess such license tax upon the best information he can obtain, adding thereto the penalty prescribed by law.
(F) When license taxes payable. All license taxes imposed by this section, except as herein otherwise provided, shall become due and payable on or before July 15 of each license tax year; except that for the initial tax year, same shall be due and payable on or before October 31, 1984. In all cases where the company shall begin the business upon which a license tax is imposed under this section after July 1 of each license tax year, such license tax shall become due immediately and payment shall be made within 30 days of the time such company commences business.
(G) Penalty for failure to pay license tax when due.
(1) There shall be a penalty of 10% of the sum of the tax added to all license taxes imposed under the provisions of this section that are unpaid on the due date of July 15 of each license year; or, in the case of any company first engaging in a business, profession, trade or occupation after January 1 of each license tax year, the penalty shall be added on the thirty-first day after it first engages in such business, profession, trade or occupation.
(2) In addition to the penalty for failure to pay on time, interest will accrue on the sum of the tax and penalty at the rate of 10% per annum. Interest will be computed from the first day following the day on which the tax was payable. Taxes and penalty herein provided shall be assessed and collected in the manner provided by law for the enforcement of the collection of taxes.
(H) Companies liable for license tax to keep records, report of gross receipts.
(1) Every company liable for a license tax under this section which is based on gross receipts shall keep all records and accounts necessary to compute and to verify such gross receipts, and the report of such gross receipts shall be taken from such records. All such records and general books of account shall be open to inspection and examination by any authorized representative of the county and shall be maintained for a period of three years.
(2) Each licensee whose license is measured by gross receipts shall submit to the Commissioner of the Revenue, not later than February 15 of each year, a report of its gross receipts for the preceding year.
(I) Enforcement.
(1) In the enforcement of the provisions of this section, the Commissioner of the Revenue of the county, in addition to the powers herein specifically granted, shall have all and the same enforcement authority with respect to county licenses that state law confers upon Commissioners of the Revenue generally with respect to state licenses. As one of the means of ascertaining the amount of any license tax due under the provisions of this section, or of ascertaining any other pertinent information, the Commissioner of the Revenue may propound interrogatories to each applicant, through its officers and agents, and may use such other evidence as he may procure. Such interrogatories shall be answered under oath, and it shall be unlawful for any applicant for a county license to refuse to answer any such interrogatories.
(2) The Commissioner of the Revenue of the county and his deputy or deputies shall have such duties, authority and power with respect to the enforcement of the provisions of this section as may be conferred by the Board of Supervisors.
(3) The Commissioner of the Revenue or his duly qualified deputy or deputies shall have the power to summon any such officer or agent of such company, by registered letter or otherwise, to appear before him at his office at a time to be specified in such summons and to answer, under oath, questions touching the taxpayer’s license tax liability. Failure of such officer or agent of such company to answer such summons without good cause or failing or refusing to answer under oath questions touching its tax liability shall be a misdemeanor and punishable as provided by division (J) of this section. The Commissioner of the Revenue or his duly qualified deputy or deputies, after the herein above set out powers of enforcement have been exhausted, shall have the added power to proceed by warrant to enforce compliance with the provisions of this section.
(J) License rewired; compliance; penalty for violation.
(1) It shall be unlawful and constitute a misdemeanor for any company to conduct a business included herein without a license as required under the provisions of this subchapter. It shall be unlawful and constitute a misdemeanor for any person or company to violate any of the provisions of this subchapter. Any person or company who is convicted of violating any of the provisions of this subchapter shall, except where some other penalty is specifically provided be punished by a fine not to exceed $1,000 or by imprisonment in the county jail for a period not to exceed 30 days, or both.
(2) Each day any person or company shall continue to violate the provisions of this subchapter after the due date of any license tax prescribed in this subchapter shall constitute a separate offense.
(K) Fiscal year 1984/1985 requirements. Notwithstanding anything herein to the contrary for the fiscal year 1984-85, all applicants conducting any business on the effective date hereof, subject to the licensing provisions of this subchapter shall apply for and provide all information required herein to the Commissioner of the Revenue for such license no later than October 15, 1984, and shall pay the license tax computed no later than October 31, 1984.
(Ord. passed 8-13-1984)