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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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