(a) The License Tax Officer is hereby charged with the administration and enforcement of the provisions of this article and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this article. Such rules and regulations shall be in writing and a copy shall be filed with the City Clerk.
(b) If the License Tax Officer is not satisfied with the return made by any taxpayer or supposed taxpayer, or if any taxpayer or supposed taxpayer neglects or refuses to file any return required by this article, the License Tax Officer is hereby authorized and empowered to determine or redetermine the tax due by such person based upon the facts contained in the return or upon any information within his or her possession or that comes into his or her possession, and for this purpose he or she or his or her representative or any duly authorized tax examiner of the city is authorized to examine any books, papers and records of any such person in order to verify the accuracy of any return or payment made under the provisions hereof, or to ascertain whether the taxes imposed by this article have been paid; and every such person is hereby required to submit his or her books, papers and records to such examination upon request of the License Tax Officer and to give him or her or his or her representative or any duly authorized tax examiner of the city the means, facilities and opportunity for such examination. The License Tax Officer is hereby authorized and directed to make and keep such records and prepare such forms as may be necessary or convenient to carry this article into effect and may, in his or her discretion, require reasonable deposits to be made by licensees who engage in a business that is temporary, seasonal or itinerant by its nature to secure payment of the tax imposed by this article to the city.
(c) If any taxpayer or supposed taxpayer neglects or refuses to file any return required by this article, or to pay the tax imposed by this article, or if any person pays less than the correct amount of the tax due from him or her, the License Tax Officer may estimate or determine the tax due by such person and the amount of interest and penalties thereon.
(d) Any taxpayer aggrieved by any determination, estimate or redetermination by the License Tax Officer may appeal such decision within 90 days by filing a Petition for Review by the Local Tax Hearing Officer.
(Ord. 4725, passed 12-18-1975; Ord. 4873, approved 12-23-1977; Ord. 6337, approved 11-21-2017)