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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)
The administrator may make such rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to supplement or clarify such provisions or aid in their enforcement.
When, by reason of the provisions of the Constitution of the United States or the Constitution of California, the business tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done in the city, or in the state, as the case may be, the administrator may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections.
Such rules and regulations shall be known as "business operations tax rules and regulations," shall be placed in written form and numbered consecutively, and shall be approved by the city attorney before becoming effective. A copy of the "business operations tax rules and regulations" shall be filed with the city manager and with the city clerk.
The administrator is authorized to waive part or all of any penalty due under Section 3.08.240 of this chapter upon making a finding that the imposition of the penalty would cause an undue hardship or that the failure to make timely payment was due to excusable neglect or other good cause. (Prior code § 23.05.503)
If any person required to remit the tax imposed by this chapter fails to file a return, the administrator shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due.
As soon as the administrator shall procure such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this article and payable by any person who has failed or refused to make such report and remittance, he or she shall proceed to determine and assess against such person the tax, interest and penalties provided for by this chapter. (Prior code § 23.05.504)
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