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(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)
(A) Any certificant conducting business at a fixed place of business in the city shall post the business tax certificate in a conspicuous public location at the place of business.
(B) Any certificant conducting business, but not operating at a fixed place of business in the city, shall keep the business tax certificate on his/her person at all times while conducting the business.
(C) Whenever an identifying sticker, tag, plate, or symbol has been issued for any vehicle, device, machine, or other piece of equipment included in the measure of a business tax, the person to whom such sticker, tag, plate, or symbol has been issued shall keep it firmly affixed on each vehicle, device, machine, or piece of equipment at the locations designated by the collector. During the period of issuance, the sticker, tag, plate, or symbol shall not be removed from any vehicle, device, machine, or piece of equipment in use.
(D) No person shall fail to affix any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment for which the same has been issued at the location designated by the collector, or give away, sell or transfer any identifying sticker, tag, plate, or symbol to another person, or permit its use by another person.
(E) No person shall photocopy or duplicate in any other manner or possess any photocopied or duplicated identifying sticker, tag, plate, or symbol to a vehicle, device, machine, or piece of equipment.
(F) A business tax certificate, identifying sticker, tag, plate, or symbol found in the possession of one other than the certificant shall be surrendered to the collector and canceled.
(`64 Code, Sec. 16-20) (Ord. No. 2456, 2838)
(A) Except as otherwise provided in this article, annual business taxes shall be due and payable in advance on the first day of the anniversary month of each year.
(B) Except as otherwise provided in this article, business taxes, other than annual, shall be due and payable as follows:
(1) Daily flat-rate business taxes are due and payable each day in advance.
(2) Other flat-rate business taxes are due and payable in advance on the first day of business and thereafter on the first day of any applicable period.
(`64 Code, Sec. 16-21) (Ord. No. 2456, 2838)
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