There is established the position of license and tax collector which shall include any position referred to in this code or any other laws of the city as license collector or as tax collector.
(Prior code § 16-205; Ord. 69-O-101 § 1, 1969)
It shall be the duty of the license and tax collector to enforce all of the provisions of this title, and the chief of police and the chief building official shall render such assistance in the enforcement of this title as may be required by the license and tax collector. The license and tax collector shall be responsible for the collection of all moneys due and payable to the city for licenses, permits, taxes, and other revenue sources.
(Prior code § 16-207; Ord. 69-O-101 § 1, 1969)
The license and tax collector may delegate any of the duties and authority he deems necessary to any city employee. The employee shall be referred to as a deputy of the license and tax collector. The deputy shall have all of the powers authorized for the proper enforcement of this title.
(Prior code § 16-208; Ord. 69-O-101 § 1, 1969)
The correctness of all statements submitted by the applicant for the issuance of a business license shall be subject to audit and verification by the city license and tax collector or his properly authorized deputies, who are empowered to inspect and audit the books and records of any and all persons licensed to carry on any business in this code specified. All licensees under this code, applicants for licenses, and persons engaged in business are required to permit an examination of the books and records of their businesses for the purposes of this code.
Information or data obtained from such examination or audit or from any statement required under this title shall be used for the purpose of enforcing the provisions of this code and for no other purpose.
It is unlawful for any officer or employee of the city to make known in any manner whatever any of the business affairs, operations, or information obtained by an investigation of records or equipment of any person from whom such information has been obtained for the purpose of administering and enforcing this code, or the amount or source of income, profits, losses, expenditures, or any particular thereof set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. Any such information may be shown to another city official or employee for the sole purpose of administering or enforcing any provisions of this code.
(Prior code § 16-209; Ord. 69-O-101 § 1, 1969)
The license and tax collector or any properly authorized deputy shall have the power and authority to enter, free of charge, at any time, any place of business required to be licensed by the provisions of this code, and to demand an exhibition of such license. No person having any such license theretofore issued in his possession or under his control shall fail to exhibit the same on demand. Failure to do so will be considered a violation of this code.
(Prior code § 16-210; Ord. 69-O-101 § 1, 1969)
If any person fails to apply for any business license or renew any business license or to file any required statement within the time prescribed, or if after demand therefor made by the license collector fails to file a corrected statement, the license collector may determine the amount of the license tax due from such person by means of such information as he or she may be able to obtain.
If such determination is made, the license collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Placentia, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within 15 days after the mailing or serving of such notice, make application in writing to the license and tax collector for a hearing on the amount of license tax. If such application is made, the license and tax collector shall cause the matter to be set for hearing within 30 days before the city council. The license and tax collector shall give at least 10 days' notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The city 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 above for serving notices of assessment.
(Prior code § 16-211; Ord. 69-O-101 § 1, 1969)
If an investigation by the license and tax collector, his deputy, or any police officer of the city, discloses that a person is engaged in any type of business, subject to the licensing provisions of this code, without having obtained the required business license or permit, the arresting officer shall if such person is not immediately taken before a magistrate as is required by law, prepare in duplicate a written notice to appear in court or at the City Hall. Such notice shall contain the name and address of the person cited, the offense charged, and the time and place, where and when such person shall appear. The time specified in the notice to appear must be at least five days after such arrest.
The place specified in the notice to appear shall be either:
(1) 
Before a municipal court judge within the county of Orange in which the offense charged is alleged to have been committed and who has jurisdiction of the offense; or
(2) 
In the City Hall of Placentia.
The officer shall deliver one copy of the notice to appear to the arrested person, and the arrested person, in order to secure a release, must give his or her written promise to appear in the place designated by signing a duplicate notice which shall be retained by the officer. Thereupon the arresting officer shall forthwith release the person arrested.
The officer shall as soon as practicable file the duplicate notice with the court or City Hall as specified on the notice. The person cited may appear at the place designated at any time before which he or she is required to appear.
No warrant shall be issued on such charge for the arrest of a person who has given such written promise to insure his or her appearance in court, unless and until he has violated such promise or has failed to deposit bail, to appear for arraignment, trial or judgment, or to comply with the terms and provisions of the judgment as required by law. A warrant shall be issued and delivered for execution for such persons arrest when he or she has failed to appear in court within 20 days after the date upon which such person promised to appear.
Any person who violates his or her promise to appear in the City Hall of Placentia on or before the date specified on the notice is guilty of a misdemeanor. When such person's promise to appear at the City Hall becomes fourteen days delinquent, his notice to appear shall be delivered to a municipal court of the county of Orange having jurisdiction of the offense. The person shall then be notified by U.S. mail of his or her obligation to appear. If he or she fails to appear in court within the time specified he or she shall be subject to arrest.
(Prior code § 16-212; Ord. 69-O-101 § 1, 1969; Ord. 71-O-134 § 1 1971)
The city license and tax collector, in addition to all the other powers conferred upon him or her, for good cause shown, is empowered to extend the time for filing any such statement for a period of not to exceed 30 days, and may in such case waive any penalty that would have otherwise accrued.
(Prior code § 16-213; Ord. 69-O-101 § 1, 1969)