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(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)
All licenses must be kept and posted in the following manner:
(A) Any licensee transacting and carrying on a business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on; and
(B) Any licensee transacting and carrying on a business, but not operating at a fixed place of business within the city, shall keep the license upon his person at all times while transacting and carrying on such business.
('81 Code, § 5.04.250) Penalty, see § 110.99
(A) A license may be transferred from one owner to another, upon the necessary application, for a fee in an amount to be established by resolution of the City Council.
(B) Such applicant assumes the rights and responsibilities of the former owner as to the amounts of license fees due which have not been paid or any overpayments.
(C) Any owner may transfer his location of business by completing a transfer request and paying a fee in an amount to be established by resolution of the City Council.
('81 Code, § 5.04.260)
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