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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))
Any person aggrieved by any decision of the tax collector with respect to the issuance or refusal to issue such license may appeal to the council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. The clerk of the council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to such person at his last known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provisions of this chapter.
(Prior code § 5.04.160 (Ord. 494 § 13, 1960))
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