As used in this Chapter:
"Business"
means and includes professions, trades, and occupations and all and every kind of calling whether or not carried on for profit.
"City"
means the City of Lompoc, a municipal corporation of the State of California.
"Collector"
means the City Clerk or other city officer charged with the administration of this Chapter.
"Fixed place of business"
means the premises within the City where a business is continuously conducted from day-to-day and regularly kept open for the purposes of such business. The term "regular place of business" shall have the same meaning as "fixed place of business."
"Gross receipts"
means and includes the total of amounts actually received or receivable from sales and the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in "gross receipts" shall be all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from "gross receipts" shall be the following:
1. 
Cash discounts allowed and taken on sales;
2. 
Credit allowed on property accepted as part of the purchase price and which property may later be sold;
3. 
Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
4. 
Such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit;
5. 
Amounts collected for other where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the Collector with the names and addresses of the others and the amounts paid to them;
6. 
That portion of the receipts of a general contractor which represents payments to subcontractors, provided that such subcontractors are taxed under this Chapter, and provided the general contractor furnishes the Collector with the names and addresses of the subcontractors and the amounts paid each subcontractor;
7. 
Receipts of refundable deposits, except that refundable deposits forfeited and taken into income of the business shall not be excluded;
8. 
As to a real estate agent or broker, the sales price of real estate sold for the account of others except that portion which represents commission or other income to the agent or broker;
9. 
As to a retail gasoline dealer, a portion of his or her receipts from the sale of motor vehicle fuels equal to the motor vehicle fuel license tax imposed by and previously paid under the provisions of Part 2 of Division 2 of the Revenue and Taxation Code of the State of California;
10. 
As to a retail gasoline dealer, the special motor fuel tax imposed by Section 4041 of Title 26 of the United States Code if paid by the dealer or collected by him or her from the consumer or purchaser.
"Person"
means and includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, trusts, societies, and individuals transacting and carrying on any business in the City, other than as an employee, property manager, or other agent.
"Sale"
means and includes the transfer, in any manner or by any means whatsoever, of title to property for consideration; the serving, supplying, or furnishing for a consideration of any property; and a transaction whereby the possession of property is transferred and the seller retains the title as security for the payment of the price shall likewise be deemed to exclude any transaction which is or which, in effect, results in a sale within the contemplation of the law.
"Solicitor"
means every agent, canvasser, or other person who travels from place to place or house to house and solicits or takes orders for, or canvasses for or makes demonstrations of any goods, wares, merchandise, or things or articles of value, or advertising, or for services to be performed in the future, or for subscriptions to periodicals or tickets of admission to entertainments or memberships in any clubs.
"Sworn statement"
means an affidavit sworn to before a person authorized to take oaths, or a declaration or certification made under penalty of perjury.
(Prior code § 1801)
The ordinance codified in this Chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation.
(Prior code § 1802)
Persons required to pay a business tax for transacting and carrying on any business under this Chapter shall not be relieved from the payment of any business tax for the privilege of doing such business.
(Prior code § 1803)
A. 
There are hereby imposed upon the businesses, trades, professions, callings and occupations specified in this Chapter, business taxes in the amounts hereinafter prescribed. It shall be unlawful for any person to transact and carry on any business, trade, profession, calling or occupation in the City without first having procured a business tax certificate from said City so to do and paying the tax hereinafter prescribed or without complying with any and all applicable provisions of this Chapter.
B. 
This Section shall not be constructed to require any person to obtain a business tax certificate prior to doing business within the City of such requirement conflicts with applicable statutes of the United States or of the State of California. Persons not so required to obtain a business tax certificate prior to doing business within the City nevertheless shall be liable for payment of the tax imposed by this Chapter.
(Prior code § 1804; Ord. 1673(20) § 43)
A separate business tax certificate must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each business tax certificate shall authorize the holder of the business tax certificate to transact and carry on only the business approved thereby at the location or in the manner designated in such business tax certificate; provided that warehouses and distributing plants used in connection with and incidental to a business approved under the provisions of this Chapter shall not be deemed to be separate places of business or branch establishments; provided further that any person conducting two or more types of businesses under the same management and which businesses use a single set or integrated set of books and records, may, at his or her option, pay only one tax calculated on all gross receipts from all of said businesses.
(Prior code § 1805; Ord. 1673(20) § 43)
When any person shall by use of signs, circulars, cards, telephone book, or newspapers, advertise, hold out, or represent that he or she is in business in the City, or when any person holds an active business tax certificate or permit issued by a governmental agency indicating that he or she is in business in the City, and such person fails to deny by a sworn statement given to the Collector that he or she is not conducting a business in the City, after being requested to do so by the Collector, then these facts shall be considered prima facie evidence that he or she is conducting a business in the City.
(Prior code § 1806; Ord. 1673(20) § 43)
A. 
None of the business taxes provided for by this Chapter shall be so applied as to occasion an undue burden upon interstate commerce or be violative of the equal protection and due process clauses of the Constitutions of the United States and the State of California.
B. 
In any case where a business tax is believed by an applicant for a business tax certificate to place an undue burden upon interstate commerce or be violative of such constitutional clauses, he or she may apply to the Collector for an adjustment of the tax. Such application may be made before, at, or within six months after payment of the prescribed business tax. The applicant shall, by sworn statement and supporting testimony, show his or her method of business and gross volume or estimated gross volume of business and such other information as the Collector may deem necessary in order to determine the extent, if any, of such undue burden or violation. The Collector shall then conduct an investigation, and, after having first obtained the written approval of the City Attorney, shall fix as the business tax for the applicant, an amount that is reasonable and non-discriminatory, or if the business tax has already been paid, shall order a refund of the amount over and above the business tax so fixed. In fixing the business tax to be charged, the Collector shall have the power to base the business tax upon a percentage of gross receipts or any other measure which will assure that the business tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the business tax as prescribed by this Chapter. Should the Collector determine the gross receipts measure of business tax to be the proper basis, he or she may require the applicant to submit, either at the time of termination of applicant's business in the City, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of business tax therefor, provided that no additional business tax during any one calendar year shall be required after the holder of the business tax certificate shall have paid an amount equal to the annual business tax as prescribed in this Chapter.
(Prior code § 1807; Ord. 1673(20) § 43)
A. 
Charitable Purposes. The provisions of this Chapter shall not require the payment of a business tax to conduct, manage or carry on any business, occupation or activity from any institution or organization which is conducted, managed or carried on wholly for the benefit of charitable purposes and from which profit is not derived, either directly or indirectly, by any individual.
B. 
Nonprofit Activities. The provisions of this Chapter shall not require the payment of a business tax for the conducting of any entertainment, dance, concert, exhibition, lecture or other activity by any benevolent, religious, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition, lecture or activity are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual.
C. 
Part-Time Occupations. The provisions of this Chapter shall not require the payment of a business tax of any natural person engaged in the business, trade, occupation or calling of part-time artist, musician, stamp or coin collector, teacher of music, arts or sciences, household servant, domestic worker, or person similarly situated, or to any minor under the age of 18, adult over the age of 65 or any disabled or handicapped natural person, engaged in any part-time occupation; provided that the gross income of said natural person, minor or adult over 65 from the business, trade, occupation or calling does not exceed $2,625.00 per annum.
D. 
Federal and State Exemptions.
1. 
Nothing in this Chapter shall be deemed or construed to apply to any person transacting and carrying on any business exempt by virtue of the Constitution or applicable statutes of the United States or of the State of California from the payment of such taxes as are herein prescribed.
2. 
Any person claiming an exemption pursuant to this Section shall, upon request of the Collector, file a sworn statement with the Collector stating the facts upon which exemption is claimed and, in the absence of such statement substantiating the claim, such person shall be liable for the payment of the taxes imposed by this Chapter.
3. 
The Collector shall, upon a proper showing contained in the sworn statement, issue a business tax certificate, to such person claiming exemption under this Section, without payment to the City of the business tax required by this Chapter.
E. 
Revenue Producing Franchise. The provisions of this Chapter shall not require the payment of a business tax to conduct, manage or carry on any business, occupation, or activity by any organization which is conducted, managed, or carried on pursuant to a revenue producing franchise issued by the City under the authority of either Section 6001, et seq., or Section 6201 et seq., of the Public Utilities Code of the State of California.
(Prior code § 1808; Ord. 1673(20) § 43)
Every person required to have a business tax certificate under the provisions of this Chapter shall make application as hereinafter prescribed for the same to the Collector of the City and, upon payment of the prescribed business tax, the Collector shall issue to such person a business tax certificate which shall contain the following information:
A. 
The name of the person to whom the certificate is issued;
B. 
The business taxed;
C. 
The place where such business is to be transacted and carried on;
D. 
The date of the expiration of such business tax certificate; and
E. 
Such other information as may be necessary for the enforcement of the provisions of this Chapter.
(Prior code § 1809; Ord. 1673(20) § 43)
A. 
Upon a person making application for the first business tax certificate to be issued hereunder or for a newly established business, such person shall furnish to the Collector a sworn statement, upon a form provided by the Collector; setting forth the following information:
1. 
The exact nature or kind of business for which a business tax certificate is requested;
2. 
The place where such business is to be carried on and, if the same is not to be carried on at any permanent place of business, the places of residences of the owners of same;
3. 
In the event that application is made for the issuance of a business tax certificate to a person doing business under a fictitious name, the application shall set forth the names and places of residences of those owning said business;
4. 
In the event that the application is made for the issuance of a business tax certificate to a corporation or a partnership, the application shall set forth the names and places of residences of the officers or partners thereof;
5. 
In all cases where the amount of business tax to be paid is measured by gross receipts, the application shall set forth such information as may be therein required and as may be necessary to determine the amount of the business tax to be paid by the applicant;
6. 
Any further information which the Collector may require to enable him or her to issue the type of business tax certificate applied for.
B. 
If the amount of the business tax to be paid by the applicant is measured by gross receipts, he or she shall estimate the gross receipts for the period to be covered by the business tax certificate to be issued. Such estimate, if accepted by the Collector as reasonable, shall be used in determining the amount of business tax to be paid by the applicant; provided, however, the amount of the business tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such business tax certificate was issued, furnish the Collector with a sworn statement, upon a form furnished by the Collector, showing the gross receipts during the period of such business tax, and the business tax for such period shall be finally ascertained and paid in the manner provided by this Chapter for the ascertaining and paying of renewal business taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time such first business tax certificate was issued.
C. 
The Collector shall not issue to any such person another license for the same or any other business, until such person shall have furnished to him or her the sworn statement and paid the business tax as herein required.
(Prior code § 1810; Ord. 1673(20) § 43)
In all cases, the applicant for the renewal of a business tax certificate shall submit to the Collector for his or her guidance in ascertaining the amount of the business tax to be paid by the applicant, a sworn statement, upon a form to be provided by the Collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the Collector to enable him or her to ascertain the amount of the business tax to be paid by said applicant pursuant to the provisions of this Chapter.
(Prior code § 1811; Ord. 1673(20) § 43)
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 therein contained shall be subject to audit and verification by the Collector, deputies, or authorized employees of the City, who are hereby authorized to examine, audit, and inspect such books and records of any applicant, as may be necessary in their judgment to verify or ascertain the amount of business tax due.
B. 
All persons subject to the provisions of this Chapter shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the Collector. Such records shall be maintained for a period of a least three years. No person required to keep records under this Section shall refuse to allow authorized representatives of the Collector to examine said records at reasonable times and places.
(Prior code § 1812)
It shall be unlawful for the Collector or any person having an administrative duty under the provisions of this Chapter to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to a business tax certificate, or pay a business tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or copy of either, or any book containing any abstract particulars thereof to be seen or examined by any person. Provided that nothing in this Section shall be construed to prevent:
A. 
The disclosure to, or the examination of records and equipment by, another City official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this Chapter, or collecting taxes imposed hereunder;
B. 
The disclosure of information to, or the examination of records by Federal or State officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;
C. 
The disclosure of information and results of examination of records of particular taxpayers, or relating to particular payers, to a court of law in a proceeding brought to determine the existence or amount of any business tax liability of the particular taxpayers to the City;
D. 
The disclosure after the filing of a written request to that effect, to the taxpayer him or herself, or to successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the City Attorney approves each such disclosure and that the Collector may refuse to make any disclosure referred to in this Subsection when in his or her opinion the public interest would suffer thereby;
E. 
The disclosure of the names and addresses of person to whom business tax certificates have been issued, and the general type or nature of their business;
F. 
The disclosure by way of public meeting or otherwise of such information as may be necessary to the City Council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of business taxes, or submits an offer of compromise with regard to a claim asserted against him or her by the City for business taxes, or when acting upon any other matter;
G. 
The disclosure of general statistics regarding taxes collected or business done in the City.
(Prior code § 1813; Ord. 1673(20) § 43)
A. 
If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the Collector he or she fails to file a corrected statement, or if any person subject to the tax imposed by this Chapter fails to apply for a business tax certificate, the Collector may determine the amount of the business tax due from such persons by means of such information as he or she may be able to obtain.
B. 
If the Collector is not satisfied with the information supplied in statements or applications filed, he or she may determine the amount of any license tax due by means of any information he or she may be able to obtain.
C. 
If such a determination is made, the 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 Lompoc, California, postage prepaid, addressed to the person so assessed at his or her last known address. Such person may appeal the determination to the City Council by filing a notice of appeal in accordance with the requirements of Chapter 1.32 of this Code.
(Prior code § 1814; Ord. 1673(20) §§ 10, 43)
Any person aggrieved by any decision of the Collector with respect to the issuance or refusal to issue such business tax certificate may appeal to the City Council by filing a notice of appeal in accordance with the requirements of Chapter 1.32 of this Code.
(Prior code § 1815; Ord. 1673(20) § 11)
In addition to all other power conferred upon him or her, the Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued.
(Prior code § 1816)
No license issued pursuant to this Chapter shall be transferable; provided, that where a business tax certificate is issued authorizing a person to transact and carry on a business at a particular place, such applicant may, upon application therefor and paying a fee of five dollars, have the business tax certificate amended to authorize the transacting and carrying on of such business under said business tax certificate at some other location to which the business is or is to be moved. Provided further that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this Section. For the purpose of this Section, stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.
(Prior code § 1817; Ord. 1673(20) § 43)
A duplicate business tax certificate may be issued by the Collector to replace any business tax certificate, previously issued hereunder, which has been lost or destroyed, upon the applicant filing a statement of such fact, and at the time of filing such statement paying to the Collector a duplicate business tax certificate fee of five dollars.
(Prior code § 1818; Ord. 1673(20) § 43)
A. 
Any person(s) holder transacting and carrying on business at a fixed place of business in the City shall keep the tax certificate posted in a conspicuous place upon the premises where such business is carried on.
B. 
Any person(s) holder transacting and carrying on business but not operating at a fixed place of business in the City shall keep the tax certificate upon his or her person at all times while transacting and carrying on the business for which it was issued.
C. 
Whenever identifying stickers, tags, plates, or symbols have been issued for each device, machine, or other piece of equipment included in the measure of a business tax certificate, the person to whom such stickers, tags, plates, or symbols have been issued shall keep firmly affixed upon each device, machine, or piece of equipment the identifying sticker, tag, plate, or symbol which has been issued therefor at such locations as are designated by the Collector. Such sticker, tag, plate, or symbol shall not be removed from any device, machine, or piece of equipment kept in use, during the period for which the sticker, tag, plate, or symbol is issued.
D. 
No person shall fail to affix as required herein any identifying sticker, tag, plate, or symbol to the device, machine, or piece of equipment, for which it has been issued at the location designated by the Collector, or to give away, sell, or transfer such identifying sticker, tag, plate, or symbol to another person, or to permit its use by another person.
(Prior code § 1819; Ord. 1673(20) § 43)
All annual business taxes are due on July 1st of each year or on the date on which a person first conducts business within the City. All business tax certificates issued hereunder shall be effective July 1st through June 30th. Business taxes for new businesses commenced on or after the first day of October shall be prorated as follows:
Date of Commencement of Business
Prorated Tax
October 1st through December 31st
3/4 of annual business tax
January 1st through March 31st
1/2 of annual business tax
April 1st through June 30th
1/4 of annual business tax
(Prior code § 1820; Ord. 1673(20) § 43)
A. 
For failure to pay a business tax when due, the Collector shall add a penalty of ten percent of said business tax after 12:01 a.m. on the same day of each month after the due date thereof, providing the amount of such penalty to be added shall in no event exceed 50 percent of the amount of the business tax due. Such penalty shall become and be a part of the business tax due.
B. 
No license or sticker, tag, plate, or symbol shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the City for any delinquent business taxes, unless such person, with the consent of the Collector, enters into a written agreement with the City, through the Collector, to pay such delinquent taxes, plus ten percent simple annual interest upon the unpaid balance, in monthly installments, or oftener, extending over a period of not to exceed one year.
C. 
In any agreement so entered into, such person shall acknowledge the obligation owed to the City and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid shall become immediately due and payable and that his or her current business tax certificate shall be revocable by the Collector upon 30 days notice. In the event legal action is brought by the City to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the City or its assignee, including a reasonable attorney's fee. The execution of such an agreement shall not prevent the prior accrual of penalties on unpaid balances at the rate provided hereinabove, after the execution of the agreement, and the payment of the first installment and during such time as such person shall not be in breach of the agreement.
(Prior code § 1821; Ord. 1673(20) § 43)
Except as provided in Section 5.04.230, every person who engages in business within the City shall pay an annual business tax based upon gross receipts in accordance with the following schedule.
Annual Gross Receipt of Business
Tax
1. Less than $ 24,999.00
$ 30.00
2. $ 25,000 to $ 49,999.00
$ 50.00
3. $ 50,000 to $ 99,999.00
$ 90.00
4. $100,000 to $199,999.00
$140.00
5. $200,000 to $299,999.00
$190.00
6. $300,000 to $399,999.00
$240.00
7. $400,000 to $499,999.00
$290.00
8. $500,000 to $599,999.00
$330.00
9. All businesses grossing over $750,000.00 annually
$375.00 plus an additional $50.00 for each additional increment of $250,000.00 annual gross receipts, or portion thereof, in excess of $1,000,000.00.
The minimum business tax for any single business shall be in the sum of $30.00.
(Prior code § 1822)
Every person transacting and carrying on the businesses or activities herein enumerated shall pay a business tax as follows:
A. 
Any person conducting, operating, renting, or leasing a roominghouse, boardinghouse, apartment house, lodginghouse, trailer park, mobilehome court, or commercial building, or engaged in the renting or letting of rooms, apartments, or other accommodations for dwellings, sleeping, lodging or commercial purposes in any such place, with the exception of hotels and motels, shall pay annually the following business tax:
Less than 3 rooms, units or spaces
Exempt—No Tax
Three or more rooms, units, or spaces
$5 per year, per unit
B. 
Any person conducting, managing, engaging in or carrying on the business of general engineering contractor, general building contractor or specialty contractor as defined in Article 4, Chapter 9, Division 3 of the Business and Professions Code of the State of California, whether or not at a fixed place of business within the City shall pay annually the following business tax:
General Engineering Contractor
$150.00
General Building Contractor
$150.00
Specialty Contractor
$75.00
"Specialty contractor" shall include the following subcontractor classifications:
Insulation and acoustical
Boiler, hot water heating and steam fitting cabinet and mill work
Cement and concrete
Drywall
Electrical (general)
Elevator installation
Excavation, grading, trenching, paving, surfacing flooring (wood)
Fire protection engineering
Glazing
Warm-air heating, ventilating and air-conditioning
House and building moving, wrecking
Ornamental metals
Lathing
Landscaping
Masonry
Parking and highway improvement Painting and decorating
Pipeline
Plastering
Plumbing
Refrigeration
Roofing
Sewer, sewage disposal, drain, cement pipe laying
Sheet metal
Electrical signs
Steel, reinforcing
Steel, structural
Swimming pool
Tile (ceramic and mosaic)
Water conditioning
Well drilling (water)
Welding
Limited specialty
Any additional classes of specialty contractors licensed by the State of California Contractors License Board.
Any person engaged in more than one of the above contractor classifications, whether general, specialty or both, shall pay only one flat-rate tax for the highest business tax classification.
C. 
1. 
Every individual or person engaged in the business of soliciting or direct selling in person, by telephone or by any other means of communication, the retail sale of any goods, wares, merchandise, photographs, magazines, books, newspapers or other literature, services or other things of value for immediate or future delivery and not having a regularly established place of business within the City shall pay a business tax fee of $50.00 per year unless the person or persons for whom he or she is soliciting has a principal solicitor's license as hereinafter provided, in which event the fee shall be seven dollars and fifty cents per year.
2. 
Any person employing or contracting with one or more individuals to have such individuals solicit the retail sale of goods, wares, merchandise, services or other things of value and not having a fixed place of business within the City, may obtain a principal solicitor's business tax certificate and pay a business fee of $50.00. Prior to the issuance of the business tax certificate, the applicant shall file with the Collector a list of all solicitors employed by the applicant or with whom the applicant has contracted, and a signed agreement that the applicant, within five days thereafter, will notify the Collector in writing of every change in personnel of those soliciting for him or her.
(Prior code § 1823; Ord. 1673(20) § 43)
The Collector shall make rules of practice and procedure not inconsistent with the provisions of this Chapter and may be necessary or desirable to aid in the administration of the provisions of this Chapter.
(Prior code § 1824)
A. 
It shall be the duty of the Collector, and he or she is hereby directed to enforce each and all of the provisions of this Chapter, and the Chief of Police shall render such assistance in the enforcement hereof as may from time to time be required by the Collector or the City Council.
B. 
The Collector in the exercise of the duties imposed upon him or her hereunder, and acting through his or her deputies or duly authorized assistants, may examine or cause to be examined all places of business in the City to ascertain whether the provisions of this Chapter have been complied with.
C. 
The Collector and each and all of his or her assistants and any police officer shall have the power and authority (upon obtaining an inspection warrant therefor) to enter, free of charge, and at any reasonable time, any place of business required to have a business tax certificate herein, and demand an exhibition of its business tax certificate. Any person having such business tax certificate theretofore issued, in his or her possession or under his or her control, who willfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this Chapter. It shall be the duty of the Collector and each of his or her assistants to cause a complaint to be filed against any and all persons found to be violating any of said provisions.
(Prior code § 1825; Ord. 1673(20) § 43)
The amount of any business tax and penalty imposed by the provisions of this Chapter shall be deemed a debt to the City. An action may be commenced in the name of said City in any court of competent jurisdiction, for the amount of any delinquent business tax and penalties. A reasonable attorney's fee for prosecuting such action shall be awarded to the City.
(Prior code § 1826)
All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions thereof.
(Prior code § 1827)
Any person violating any of the provisions of this Chapter or knowingly or intentionally misrepresenting to any officer or employee of this City any material fact in procuring the business tax certificate or permit herein provided for shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable by a fine of not more than $1,000.00 or by imprisonment in the City jail for a period of not more than six months, or by both such fine and imprisonment.
(Prior code § 1828; amended during the 2008 recodification; Ord. 1673(20) § 43)