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An amendment is any addition or deletion of the name, telephone number or address of any business owner or change of the address at which a business is conducted. A business tax certificate or application may be amended at the request of a certificant as long as the ownership of that business has not been substantially transferred to a new owner or the business has not been terminated. The certificant or applicant shall pay the business tax amendment fee at the time of requesting the amendment.
(`64 Code, Sec. 16-13) (Ord. No. 2456, 2838)
(A) No financial information in an application shall be conclusive as to the matters set forth therein. The filing of the application shall not preclude the city from collecting by appropriate action such sum as is actually due and payable under this article. Such information shall be subject to audit and verification by the collector or designee, who are hereby authorized to examine, audit and inspect such books and records of any certificant or applicant for a business tax certificate, as may be necessary in their judgment to verify or ascertain the amount of the business tax and fee due.
(B) All persons subject to this article shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the collector or designee for a period of at least three years. No person required to keep records under this section shall refuse to allow the collector or designee to examine the records at reasonable times and places.
(`64 Code, Sec. 16-14) (Ord. No. 2456, 2838)
(A) No person shall make known in any manner whatever the business affairs, operations or other information obtained by an investigation of the records or equipment of any applicant or certificant under this chapter or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof set forth in any sworn statement or application, or to permit any sworn statement or application, or copy of either, or any book containing any abstract or particulars thereof, to be seen or examined by any person.
(B) Nothing in this section shall be construed to prevent:
(1) The disclosure of information to, or the examination of records and equipment by, a city official, employee or agent for collection of taxes, for the sole purpose of administering or enforcing any provisions of this chapter or collecting taxes imposed hereunder;
(2) The disclosure of information to, or the examination of records by, federal or State officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law upon subpoena;
(3) The disclosure of information and results of examination of records of particular certificants, or relating to particular certificants, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular certificants to the city;
(4) The disclosure, after the filing of a written request to that effect, to the certificant, or to his/her successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to the items included in the measure of any tax, whether paid, unpaid or required to be collected, and any interest and penalties thereon or any information in the certificant's application; (The collector may refuse to make any such disclosure if in his/her opinion the public interest would suffer thereby.)
(5) The disclosure to the city council, in a public meeting or otherwise, of facts concerning a matter to be acted on by the city council;
(6) The disclosure of general statistics regarding taxes collected or business conducted in the city;
(7) The disclosure of information and examination of records of any certificant who is a litigant in a lawsuit to which the city is a party and in which such information or records are relevant to the issues in the lawsuit; and
(8) The disclosure to the extent otherwise required by law.
(`64 Code, Sec. 16-15) (Ord. No. 2456, 2838)
(A) If any person fails to file any required sworn statement within the time prescribed, or fails to file a corrected sworn statement demanded by the collector, or if the collector is not satisfied with the information supplied in sworn statements or applications filed, or if any person subject to the business tax fails to apply for a business tax certificate, the collector may determine the amount of business tax due from such person by means of information reasonably available to the collector.
(B) (1) If such a determination is made, the collector shall give the person so assessed notice thereof by personal service or by depositing the notice in the United States mail, postage prepaid, addressed to the person so assessed at his/her last known address.
(2) Such person may, within 15 days after the mailing or serving of such notice, appeal the amount of the business tax to the city manager in accordance with section 11-26.
(`64 Code, Sec. 16-16) (Ord. No. 2456, 2838)
The collector may, for good cause shown, extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and waive any penalty that would otherwise have accrued. Any person receiving such extension shall pay 10% simple interest for the period of extension added to any business tax the collector determines to be payable.
(`64 Code, Sec. 16-17) (Ord. No. 2456, 2838)
No business tax certificate issued pursuant to this article shall be transferable. If a business is transferred by sale or otherwise to another person, the transferee shall apply for a new business tax certificate and shall not be entitled to operate the business pursuant to the business tax certificate issued to the transferor.
(`64 Code, Sec. 16-18) (Ord. No. 2456, 2838)
If a certificant files a sworn statement that a business tax certificate has been lost or destroyed and pays the duplicate business tax certificate fee, the collector may issue a duplicate business tax certificate.
(`64 Code, Sec. 16-19) (Ord. No. 2456, 2838)
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