Loading...
(Prior code § 5.04.100(C--E) (Ord. 494 § 9(c)--(e), 1960))
A. Every person required to have a license under the provisions of this chapter shall make application for the same to the tax collector of the city.
B. If the application is sufficient in form and content, the tax collector shall issue to such person a license which shall contain the following:
1. The name of the person to whom the license is issued;
2. A description of the business licensed;
3. The place where such business is to be transacted and carried on;
4. The date of the expiration of such license;
5. Such other information as may be necessary to the enforcement of the provisions of this chapter.
C. In all cases in which the license tax is payable in advance, the tax collector shall not issue the license until the tax is paid.
(Prior code § 5.04.110 (Ord. 533 § 1 (part), 1962: Ord. 494 § 10(a), 1960))
No license provided for in this chapter shall be initially issued to any person unless such person has filed with the tax collector a written application upon a form to be provided by the tax collector, signed under penalty of perjury or verified under oath before a person authorized to administer oaths by the applicant or a managing agent or officer of the applicant, wherein is set forth all information required by the tax collector in order to enable him to determine the proper license to be issued and the correct amount of the license tax payable therefor.
(Prior code § 5.04.120 (Ord. 494 § 10(b), 1960))
No license provided for in this chapter shall be renewed or reissued to any person unless such person has filed with the tax collector a written application upon a form to be provided by the tax collector, signed under penalty of perjury or verification under oath before a person authorized to administer oaths by the applicant or a managing agent or officer of the applicant, wherein is set forth all information required by the tax collector in order to enable him to determine the proper license to be issued and the correct amount of the license tax payable therefor.
(Prior code § 5.04.130 (Ord. 494 § 10(c), 1960))
No statement contained in an application for a license or for a renewal of a license shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable under this chapter. Such applications and each of the several items therein contained shall be subject to audit and verification by the tax collector, his deputies, or authorized employees of the city, who are authorized to examine, audit, and 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. All licensees, applicants for licenses, and persons engaged in business in the city are required to permit an examination of such books and records for the purposes set forth in this section.
(Prior code § 5.04.140(A) (Ord. 494 § 11(a), 1960))
The information furnished to or secured by the tax collector, his deputies, or other employees of the city pursuant to Sections 5.04.160 through 5.04.190 shall be confidential. Any disclosure or use of such information by any officer or employee of the city which is not reasonably and directly related to the enforcement or administration of this chapter is unauthorized and shall constitute a misdemeanor for which such officer or employee shall be subject to the penalty provisions of this chapter in addition to any other penalties provided by law.
(Prior code § 5.04.140(B) (Ord. 494 § 11(b), 1960))
A. If any person who is required by this chapter to obtain a license fails to file a complete and sufficient application therefor within the time prescribed, or if, after demand therefor made by the tax collector, he fails to file a corrected statement, the tax collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.
B. If such a determination is made, the tax collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the tax collector for a hearing on the amount of the license tax. If such application is made, the tax collector shall cause the matter to be set for hearing before the city council within thirty days. The tax collector shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed in this section for serving notices of assessment. The council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed in this section for serving notices of assessment.
(Prior code § 5.04.150 (Ord. 494 § 12, 1960))
Loading...