The Tax Administrator is the tax collector of the City and shall
be responsible for the administration of provisions of this chapter.
It shall be the duty of the Tax Administrator to maintain a list of
all delinquent business taxes that are due under this chapter, and
proceed to collect the same in his or her discretion by suit or otherwise.
(2194 § 2, 1991; 2808 § 1, 2012)
A. It shall
be the duty of the Tax Administrator to enforce each and all of the
provisions of this title, and the Police Chief shall render such assistance
in the enforcement hereof as may from time to time be required by
the Tax Administrator.
B. Each
department or division of the City that issues permits or entitlements
of use shall require the production of a valid unexpired business
operation tax certificate prior to the issuance of such a permit.
The immediately preceding sentence shall not be construed to require
any person to obtain a certificate prior to doing business within
the City if such requirement conflicts with the constitution or applicable
statutes of the United States or of the State of California.
C. The
Tax Administrator and the Police Chief and each and all of their deputies
are hereby appointed inspectors of tax certificates and may examine
all places of business and persons liable to pay a tax, for the purpose
of ascertaining whether the same is obtained and is being exhibited.
In addition, all police officers shall have and exercise the power
to make arrests for the violation of any of the provisions of this
chapter and shall notify the Tax Administrator in writing of any person
violating any of the provisions of this chapter.
(2194 § 2, 1991; 2808 § 1, 2012)
The Tax Administrator or the Police Chief, in the exercise of
the duties imposed upon them under this title, and acting through
their deputies, shall examine or cause to be examined all places of
business in the City to ascertain whether the provisions of this title
have been complied with.
(2194 § 2, 1991; 2808 § 1, 2012)
The Tax Administrator and each and all of his or her deputies
and any police officer shall have the power and authority to enter,
free of charge, at any time, any place of business required to be
taxed herein and demand an exhibition of its business operation tax
certificate.
(2194 § 2, 1991; 2808 § 1, 2012)
Any person having such business operation tax certificate theretofore
issued, in his or her possession or under his or her control, who
willfully fails to exhibit the same on demand of the Tax Administrator
or his or her deputies or duly authorized peace officer, shall be
guilty of a misdemeanor and subject to the penalties provided for
by the provisions of this title.
(2194 § 2, 1991; 2808 § 1, 2012)
A. If any
person fails to file any required statement within the time frame
prescribed, or if, after demand therefor made by the Tax Administrator,
he or she fails to file a corrected statement, the Tax Administrator
may determine the amount of business tax due from such person by means
of such information as he or she may be able to obtain.
B. In the
event the Tax Administrator cannot obtain such information, the Tax
Administrator shall have the power to establish the tax at the highest
rate for that business classification.
C. If such
a determination is made, the Tax Administrator shall give a notice
of the amount so assessed by serving it personally or by first class
mail postage prepaid, addressed to the person so assessed at his or
her last known address.
(2194 § 2, 1991; 2808 § 1, 2012)
It shall be the duty of the Tax Administrator and each of his
or her deputies to cause a notice of tax due to be issued to any and
all persons found to be violating this business tax title.
(2194 § 2, 1991; 2808 § 1, 2012)
The Tax Administrator shall have the power, for good cause shown,
to extend the time for filing any required sworn statement for a period
not exceeding 30 days, and in such case to waive any penalty that
would otherwise have accrued.
(2194 § 2, 1991; 2808 § 1, 2012)
All fees, penalties and other moneys received by the Tax Administrator
pursuant to the provisions of this Code shall be deposited in the
General Fund and/or the Public Safety Fund of this City. The Tax Administrator
shall keep full, adequate, and accurate records pertaining to issuance
of business tax certificates under this Code and the collection of
all taxes, penalties, and other moneys in connection therewith.
(2194 § 2, 1991; 2808 § 1, 2012)