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None of the business operations taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the state of California.
In any case where a tax is believed by a business or applicant for a certificate to place an undue burden upon interstate commerce or to be violative of such constitutional clauses, he or she may apply to the administrator for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed business operations tax. The applicant shall, by sworn statement and supporting testimony, show his or her method of business and the gross volume or estimated gross volume of business and such other information as the administrator may deem necessary in order to determine the extent, if any, of such undue burden or violation. The administrator shall then conduct an investigation, and after having first obtained the written approval of the city attorney, shall fix as the tax for the applicant, an amount that is reasonable and nondiscriminatory, if the tax has already been paid, shall order a refund of the amount over and above the tax so fixed. In fixing the tax to be charged, the administrator shall have the power to base the tax upon a percentage of gross receipts or any other measure which will assure that the tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the tax as prescribed by this chapter.
Should the administrator determine the gross receipts measure of tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of applicant's business in the city, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of tax therefor, provided that no additional business operations tax during any one calendar year shall be required after the business shall have paid an amount equal to the annual tax as prescribed in this chapter. (Prior code § 23.04.407)
Thirty (30) days after an annual business operations tax is due and payable, a penalty of fifteen dollars ($15.00) shall be added to the unpaid amount. After thirty (30) additional days, if the tax is still delinquent, an additional penalty of one hundred dollars ($100.00) shall be added to the unpaid amount to cover the costs of enforcement. (Prior code § 23.04.408)
No tax collected under the provisions of this chapter shall be refundable or prorated in any manner unless the business subject to the tax presents, within a period of one year from the day on which the overpayment was made, a claim for refund in accordance with the provisions of Section 3.04.070 of this code and establishes that it has overpaid the tax. The administrator may refund, or allow credit on a renewal, of the sum so overpaid. (Ord. 2010-036 § 3; prior code § 23.04.409)
It shall be the duty of the administrator, his or her deputies, agents, and employees, and they and each of them are directed, to enforce each and all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the city manager. Each department of the city which issues permits or entitlements of use shall require the production of a valid unexpired certificate prior to the issuance of such a permit. The immediately preceding sentence shall not be construed to require any person to obtain a certificate prior to doing business within the city if such requirement conflicts with the Constitution or applicable statutes of the United States or of the state of California.
In the exercise of the duties imposed upon him or her hereunder, and acting through his or her deputies, or duly authorized assistants, the administrator shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with. For the purposes of this paragraph, in the case of a person coming into the city to do business from a location outside the city, the "place of business" shall be deemed to be that place where such person is engaging in business or offering to engage in business in the city. (Prior code § 23.05.501)
Every person violating any provision of this chapter or knowingly or intentionally misrepresenting to any officer or employee of this city a material fact in procuring the certificate herein provided for shall be deemed guilty of a separate offense for each day, or portion thereof, during which such violation continues and shall be punishable thereof as provided in this section. Any person violating the provisions of this article is guilty of an infraction subject to the provisions of Government Code Section 36900(b).
The conviction and punishment of any person for engaging in any business without a valid certificate shall not relieve such person from paying the taxes and penalties due and unpaid at the time of such conviction, nor shall the payment of any tax or penalty prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed in this chapter shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.
Any sum required to be paid under the provisions of this chapter shall be deemed a debt owed to the city, and any person who engages in any business without first obtaining and paying for a valid certificate as required by this chapter shall be liable to an action by and in the name of the city in any court of competent jurisdiction for recovery of any such sum. (Prior code § 23.05.502)
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