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A. Records. All persons subject to the provisions of this chapter shall keep complete records of business activities and transactions including sales, receipts, purchases, expenditures and any other record and data relevant to establishing and verifying tax liability hereunder; and shall retain all such records and data for examination by the administrator for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the administrator to examine said records at reasonable times and places for the purpose of administering and enforcing this chapter.
B. Confidentiality. The administrator and his or her deputies or authorized representatives shall not make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to pay a tax under the provisions of this chapter or divulge the amount or source of income, profits, losses, expenditures or any particular thereof, set forth in any statement of application, or permit any statement or application, or copy of either, or any other document relating thereto which contains specific information as to the amount or source of income or expenditures of any person obtaining a certificate to be seen or examined by any person; provided that nothing in this section shall be construed to prevent the disclosure to or examination of records by another city agent for the sole purpose of administering or enforcing any of the provisions of the chapter or auditing of accounts of the administrator; federal or state officials; a grand jury or court of law, upon subpoena, or in a proceeding to determine the existence or amount of any tax liability of the particular taxpayer to the city; nor shall the disclosure of the names and addresses of persons to whom certificates have been issued and the general type of their business, together with general statistics regarding business taxes collected or business done in the city, be prohibited hereunder. (Prior code § 23.02.206)
A person making application for the first certificate to be issued, or for a newly established business or for a new ownership of a previously established business, shall furnish to the administrator a sworn statement, on a form provided by the administrator, setting forth the following information:
A. The exact nature or kind of business for which a certificate is requested;
B. The place where such business is to be carried on, and if the business is not to be carried on at any permanent place of business, the places of residence of the owners of the business;
C. The fictitious name or names under which the business will be operated, if any, and the name of the person to whom the certificate is issued;
D. Such further information as the administrator may deem necessary to enable him or her to issue the certificate applied for, including, but not limited to, gross receipts information for the current and prior years.
The administrator may also collect demographic information from each applicant. This data shall be provided on a voluntary basis. (Ord. 2010-020 § 3; prior code § 23.03.301)
The determination of the type or class of business or businesses a taxpayer is engaged in or about to engage in shall be an administrative function of the administrator.
In cases where a taxpayer believes he or she is placed in the wrong business or class of business or businesses, he or she may apply in writing to the administrator for a change in his or her classification, setting forth in full his or her reason for requesting such change. The administrator shall conduct an investigation and shall thereupon render his or her decision in writing as to the proper classification or classifications.
If the taxpayer is aggrieved by the administrator's decision, he or she shall have the right of appeal to the director of finance. (Prior code § 23.03.302)
Every person subject to a business tax shall, upon the time of renewal of the business tax certificate, file with the revenue division a sworn statement setting forth the then applicable factor or factors that constitute the measure of the tax, together with such other information as shall be required by the revenue division to enable it to administer the provisions of this article and shall pay at such time the amount of the tax computed thereon. (Prior code § 23.03.303)
The administrator is not required to send a renewal, delinquency or other notice or bill to any person subject to the provisions of this chapter and failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this chapter. (Prior code § 23.03.304)
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