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The License Collector shall not license any fortuneteller, taxicab company, carnival or circus, or issue a dance permit/license for any applicant who does not first receive the written permission of the Council.
('81 Code, § 5.04.150) (Ord. 830, passed - -85)
(A) Information required. Upon a person making application for a license to be issued for a newly established business, when the amount of license tax to be paid is based upon gross receipts, rentals or seating capacity of the place of business, such person shall furnish to the License Collector for his guidance in ascertaining the amount of license tax to be paid by the applicant a written statement upon a form provided by the License Collector setting forth such information as may be therein required and as may be necessary to properly determine the amount of license tax to be paid by the applicant.
('81 Code, § 5.04.160)
(B) Estimate of gross receipts; collection at end of period.
(1) If the amount of the license tax to be paid by the applicant for a license for a newly established business is based upon the gross receipts of the place of business, he shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the License Collector as reasonable, shall be used in determining the amount of license tax to be paid by such applicant, but the amount of license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the License Collector with a statement upon a form furnished by the License Collector, showing the actual gross receipts of the place of business during the period of such licensed and the license tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes, after deducting from the payment found to be due the amount paid at the time such first license was issued.
(2) The License Collector shall not issue any such person another license for the same or any other business until such person shall have furnished to him the written statement and paid the license tax as required in this chapter.
('81 Code, § 5.04.170)
In all cases the applicant for the renewal of a license shall submit to the License Collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant a written statement, upon a form to be provided by the License Collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the License Collector to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this chapter.
('81 Code, § 5.04.180)
(A) No statement shall be conclusive as to the matters set forth therein, nor shall the filing of such preclude the city from collecting by appropriate action such sum as is actually due and payable under this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the License Collector, his deputies or authorized employees of the city, who are authorized to examine, audit, or inspect such books and records of any licensee or applicant for a license as may be necessary in their judgment to verify or ascertain the amount of license fee due.
(B) All licensees, applicants for licenses and persons engaged in business in the city shall permit an examination of such books and records for the purposes mentioned in division (A) of this section.
('81 Code, § 5.04.190) Penalty, see § 110.99
(B) Any unwarranted disclosure or use of such information by any officer or employee of the city shall constitute an infraction, and such officer or employee shall be subject to the penalty provisions of this chapter.
('81 Code, § 5.04.200) (Ord. 726, passed - -79) Penalty, see § 110.99
(A) Authority. If any person fails to file any required statement within the time prescribed or if, after demand therefor made by the License Collector, he fails to file a corrected statement, the License Collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.
('81 Code, § 5.04.210)
(B) Hearing on determination.
(1) In case such a determination is made as provided in division (A) of this section, the License Collector shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Santa Paula, California, postage prepaid, addressed to the person so assessed at his last known address.
(2) Such person may, within 10 days after the mailing or serving of such notice, make application in writing to the License Collector for a hearing on the amount of the license tax.
(3) If such application is made or if no application is made within the time prescribed, the License Collector shall cause the matter to be set for a hearing within 15 days thereafter before the Council.
(4) The License Collector shall give at least 10 days notice to such person of the time and place of hearing in the manner prescribed above in this division for the service of notice of assessment.
(5) The Council shall consider all evidence produced, and written notice of its findings thereon, which findings shall be final, shall be served upon the applicant in the manner prescribed above in this division for service of notice of assessment.
('81 Code, § 5.04.220)
In addition to all other powers conferred upon him, the License Collector may, for good cause shown, extend the time for filing any required statement for a period not exceeding 30 days and, in such case, may waive any penalty that would otherwise have accrued.
('81 Code, § 5.04.230)
A duplicate license may be issued by the License Collector to replace any license previously issued under this chapter which has been lost or destroyed upon the licensee filing an affidavit attesting to such fact and, at the time of filing of such affidavit, paying to the License Collector a duplicate license fee in an amount to be established by resolution of the City Council.
('81 Code, § 5.04.240) (Ord. 871, passed - -86)
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