(A) It is the Clerk's duty to prepare and issue a license under this chapter for every person liable to pay a license tax hereunder, and to state in each license the amount thereof, the period of time covered thereby, the name of the person to whom issued, the business licensed, and the location or place where the business is to be carried on. It shall further be the duty of the City Clerk to see that all new businesses are licensed and that all changes in location and status are recorded.
(B) All license fees shall be paid to the City Clerk, who shall be ex-officio tax collector, and who shall sign all licenses issued, and keep a record showing the number of each license, the date issued, to whom issued, the kind of business for which issued, the amount of license paid, and the date of expiration, and the form of license issued under this chapter shall, in all cases, be substantially as follows:
MUNICIPAL LICENSE |
City of San Joaquin, |
California |
, having paid the sum of dollars, is hereby entitled to keep, conduct and carry on the business of at for a term expiring on . |
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the corporate seal of the City this day of , 20 . |
City Clerk |
(C) Licenses issued in pursuance of this chapter shall be paid for in advance. They shall be dated on the date of issuance, and shall expire on the last day of the license term. Three months constitutes a license term, unless otherwise provided herein. No license shall be issued for a term less than the minimum term for which a license or tax is herein fixed for the business. No license tax shall be prorated. Any person commencing a business for which a specific tax is herein provided, during the term unless the rate be a daily rate, shall pay a fee for a full term. Quarterly terms shall commence on July 1, October 1, January 1 and May 1 of each fiscal year. The cost of an annual license shall be issued on an annual basis unless the annual license fee is paid in full prior to July 31 of the license year.
(D) No statement shall be conclusive upon the city as to the matters set forth therein, nor shall the filing of the same preclude the city from utilizing other lawful means to obtain the necessary information for determining the proper tax owed by reason of this section.
(1994 Code, § 5.04.060)