A.
In all
cases where business tax is based upon gross receipts, the taxpayer
must submit to the Tax Administrator for his or her guidance in ascertaining
the amount of the business tax to be paid by the taxpayer, a written
statement, upon a form to be provided by the Tax Administrator, written
under penalty of perjury, or sworn to before a person authorized to
administer oaths, setting forth such gross receipt information concerning
the taxpayer's business during the preceding year as may be required
by the Tax Administrator to enable him or her to ascertain the amount
of the business tax to be paid by the taxpayer pursuant to the provisions
of this Code.
B.
Said
statement shall be submitted on all business taxes based upon gross
receipts on or before 30 days following the anniversary date applicable
to such business as before set forth, and any additional sums payable
by reason of such statement shall accompany the return or statement.
No renewal certificate shall be issued until the full amount due and
payable by reason of the statement and return for the previous year
has been paid.
C.
In the
event that a business taxed under the gross receipts classifications
of this Code ceases operation before the end of the certificate period,
then the statement shall be submitted on or before 30 days following
the ceasing of business. Any additional sums payable by reason of
such statement shall accompany such statement. In no event shall any
portion of the minimum fee be refundable in the event a business ceases
operation.
D.
The
recordation fee and minimum business tax fee payable under the gross
receipts classifications shall be due and payable in the case of an
original business operation tax certificate before the business operation
tax certificate is issued. In the case of a renewal, the business
tax fee shall accompany the statement of gross receipts for the prior
year on the application for renewal.
E.
General
contractors or contractors employing subcontractors or other services,
whether the provider of said services is state licensed or not, shall
furnish the Tax Administrator with the names and addresses of the
subcontractors or other services and the amount of money that the
contractor is paying or proposing to pay to each of his or her subcontractors
or other services. In addition to any other penalties provided by
law, in the event the contractor fails, neglects, or refuses to provide
the Tax Administrator with such information on subcontractors or other
services, the contractor shall be jointly and severally liable to
pay the amount of the business tax for each subcontractor or other
services so employed.
(2194 § 2, 1991; 2808 § 1, 2012)
A.
No statements
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 hereunder. Such statement
and each of the several items herein contained shall be subject to
audit and verification by the Tax Administrator, his or her deputies,
or authorized employees of the City, who are authorized to examine,
audit, and inspect such books and records of any taxpayer or applicant
for business operation tax certificate, as may be necessary in their
judgment to verify or ascertain the amount of business tax due.
B.
All
applicants for business operation tax certificates and persons engaged
in business in the City are required to permit an examination of such
books and records for the purposes aforesaid.
(2194 § 2, 1991; 2808 § 1, 2012)
The information furnished or secured pursuant to Sections 5.04.010 and 5.04.020 of this chapter shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the City shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this Code (Section 5.01.100), in addition to any other penalties provided by law.
(2194 § 2, 1991; 2808 § 1, 2012)
A.
In cases
where a taxpayer believes he or she is placed in the wrong business
or class of business or businesses, he or she may apply in writing
to the Tax Administrator for a change in his or her classification,
setting forth in full his or her reason for requesting such change.
The Tax Administrator shall conduct an investigation and shall thereupon
render his or her decision in writing as to the proper classification
or classifications.
B.
If the
taxpayer is aggrieved by the Tax Administrator's decisions, he or
she shall have the right of appeal to the City Manager, or in the
event that the City Manager is acting as the Tax Administrator, the
City Council.
(2194 § 2, 1991; 2808 § 1, 2012)
Any person aggrieved by any decision of the Tax Administrator
with respect to this Code, may appeal to the City Manager by filing
a notice of appeal to the City Manager. The City Manager shall thereupon
fix a time, within 60 days of receipt of the notice of appeal, and
a place for hearing such appeal. Notice of the hearing is to be given
to the appellant not less than five days before such hearing, either
by registered or certified mail, postage prepaid, or in the manner
required for the service in civil actions. The City Manager shall
render a written decision on the appeal within 30 days after such
hearing.
(2194 § 2, 1991; 2808 § 1, 2012)
Any person not having a fixed place of business in the City, and covered by Section 5.06.060, who elects to pay a business tax under the gross receipts portion of this Code, shall make such election in writing upon application for business operation tax certificate and shall upon such election be bound by all the provisions of this Code relative to tax based on gross receipts.
(2194 § 2, 1991; 2808 § 1, 2012)
Any person who contracts, sells, or delivers any goods, wares,
or merchandise in the City for which sales or use tax is payable and
who is required to report and pay such sales and use tax to the state,
shall furnish the Tax Administrator with his or her sales tax number
and shall report separately in his or her return to the state the
amount of receipts from sales in the City and/or the receipts from
sales for use in the City and shall pay the required sales or use
tax on such receipts.
(2194 § 2, 1991; 2808 § 1, 2012)
