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(A) If a person fails to pay a business tax when due, the collector shall add a penalty of $10 or 10% per month of the delinquent amount of business tax, whichever is greater. This penalty shall be assessed on the first day of each month after the due date of the business tax, up to a maximum of 50% of the amount of the business tax due.
(B) No business tax certificate or sticker, tag, plate, or symbol shall be issued, nor shall a business tax certificate that has been suspended or revoked be reinstated or reissued, to any person who at the time of applying therefor is indebted to the city for any delinquent business taxes or penalties, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent business taxes and penalties, plus 10% simple annual interest on the unpaid balance, in monthly installments or more often, extending over a period not to exceed one year.
(`64 Code, Sec. 16-22) (Ord. No. 2456, 2838)
No refund of an overpayment of business taxes shall be allowed in whole or in part unless a claim for refund is filed with the collector within one year from the day on which the payment was due. Refund claims must be filed in the manner and on the form prescribed by the collector. The collector shall review such claims and refund any amount that the collector determines to have been overpaid.
(`64 Code, Sec. 16-23) (Ord. No. 2456, 2838)
(A) The collector may suspend or revoke a business tax certificate if a person fails to pay business tax fees or the business tax or penalties, when the business is being conducted or the premises are being used in violation of any law of the United States, the State, or the city, when the premises are being used for a business different from that for which the business tax certificate was issued, when the certificant provided false information in the application for the business tax certificate, or for any other reason set out in this chapter.
(B) The collector shall give the certificant written notice of suspension, specifying the grounds for suspension, the certificant's right to appeal, and the fact that if an appeal is not timely filed, the business tax certificate will be revoked. A copy of this section and the following section of the code shall be enclosed with the notice. The notice shall be given to the certificant by personal service or by depositing the notice in the United States mail, postage prepaid, addressed to the certificant at the address listed on the application for the business tax certificate. All rights of the certificant to engage in the business subject to the business tax certificate shall be suspended immediately on receipt of the notice of suspension.
(C) Within 15 days after receipt of the notice of suspension, the certificant may appeal pursuant to section 11-26. If no appeal is filed, the collector shall revoke the business tax certificate and give the certificant written notice of revocation in the same manner as the notice of suspension.
(D) The collector's revocation of the business tax certificate shall be conclusive as to all issues involved. A certificant thereafter conducting any business subject to the revoked business tax certificate shall be guilty of a misdemeanor.
(`64 Code, Sec. 16-25) (Ord. No. 2456, 2838)
(A) Any person contesting any decision of the collector with respect to the issuance or refusal to issue a business tax certificate, the suspension of a business tax certificate, the amount of the business tax or entitlement to exemption from the business tax may appeal by filing within 15 days of the decision a notice of appeal with the collector and paying the appeal fee set by resolution of the city council.
(B) (1) The collector shall immediately refer the notice of appeal to the city manager or designee, who shall set the appeal for hearing within 30 days after the notice of appeal is filed.
(2) The city manager shall provide the appellant at least ten days' notice of the time and place of hearing by personal service or by depositing the notice in the United States mail, postage prepaid, addressed to the appellant at the address stated in the notice of appeal.
(C) (1) The city manager shall have authority to determine all issues raised in such appeal.
(2) The city manager shall conduct the appeal in an informal manner and shall not be bound by the technical rules of evidence.
(3) Within 14 days of the conclusion of the appeal, the city manager shall issue and mail to the appellant a written decision containing a statement of the reasons on which the decision is based.
(D) The decision of the city manager shall be final and may be reviewed in accordance with Cal. Code of Civil Procedure, Sections 1094.5 and 1094.6.
(`64 Code, Sec. 16-26) (Ord. No. 2456, 2493, 2838)
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