A.
Every person required to have a license under the provisions of this chapter through Chapter 5.20 shall make application for the same to the Director of Finance of the City. Such application shall be a written statement upon a form provided by such Director of Finance and shall be written by the applicant under penalty of perjury or sworn to by the applicant before a person authorized to administer oaths. The application shall set forth such information as may be necessary properly to determine the amount of the license tax to be paid by the applicant and such additional information required by applicable law.
(Prior code § 6-020; Ord. 2020-02-25-0502 C.S. § 2)
Every person making application for a first license shall estimate
the gross receipts or other applicable basis for the period to be
covered by the license to be issued. Such estimate, if accepted by
the Director of Finance as being reasonable, shall be used in determining
the amount of license tax to be paid by the applicant; provided, however,
the amount of the license tax so determined shall be tentative only,
and such person shall, within 30 days after the expiration of the
period for which such license was issued, furnish the Director of
Finance with a sworn statement upon a form, to be provided by the
Director of Finance, setting forth such information as may be therein
required and showing, during the period of such license, the gross
receipts or other applicable basis. The license tax shall be ascertained
and paid upon such applicable basis, credit being given for the tentative
license tax previously paid.
(Prior code § 6-021)
A.
In all cases, the applicant for the renewal of a license shall submit to the Director of Finance a written statement upon a form to be provided by the Director of Finance, written under penalty of perjury, or sworn to before a person authorized to administer oaths. Said form shall set forth such information concerning the type of the applicant's business and the gross receipts derived therein or other applicable basis during the preceding licensing period as may be required by the Director of Finance to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this chapter through Chapter 5.20 and such additional information required by applicable law.
B.
The
Director of Finance shall determine the average monthly gross receipts
or other applicable basis and compute the license fee payable for
the next license period. For the purpose of this section a fractional
part of a month shall be considered as a full month.
(Prior code § 6-022; Ord. 2020-02-25-0502 C.S. § 3)
No statement 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.
The Director of Finance of the City shall have the right to be exercised,
by himself or herself or a member of his or her department, to inspect
the books of any person engaged in or carrying on any profession,
trade, calling, occupation or business within the City for the purpose
of ascertaining the true license tax of such person. This right can
be exercised after five days' written notice to said person. If any
person hereby required to make such statement referred to in this
section shall fail to do so such person shall be required to pay a
license tax at the amount to be determined by the Director of Finance
for the profession, trade, calling, occupation or business carried
on by such person and such person shall be guilty of a violation hereof,
and be punishable therefor as provided by the code of the City.
(Prior code § 6-023)
The information furnished or secured pursuant to the provisions of this chapter through Chapter 5.20 shall be deemed confidential in character, and shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known except to the persons charged with the administration of this chapter through Chapter 5.20.
Unless in compliance with judicial order, or as may be required for the proper administration of this chapter through Chapter 5.20, the Director of Finance, agents and employees, shall not divulge facts or information obtained in the administration hereof.
(Prior code § 6-024)
A.
If any
person fails to file any required statement within the time prescribed,
or, if, after demand therefor has been made by the Director of Finance,
he or she fails to file a corrected statement within 15 days after
notification so to do, or it appears to the satisfaction of the Director
of Finance that a statement filed does not set forth the true facts
of the business for which the license is required, the Director of
Finance shall determine the amount of license tax due from such person
by means of such information as it may be able to obtain.
B.
In case
such determination is made, the Director of Finance shall give notice
of the amount so assessed by serving it personally or by depositing
it in the U.S. post office at Stockton, California, postage prepaid,
addressed to the person so assessed at the address appearing on his
or her last license or application. Such person may, within 10 days
after the serving or mailing of such notice, make application in writing
to the Director of Finance for a hearing on the amount of the license
tax. If such application is made, the Director of Finance shall give
not less than five days' written notice, in the manner prescribed
herein to the licensee to show cause, at a time and place fixed in
said notice, why said amount specified therein should not be fixed
for such license. At such hearing the licensee may appear and offer
evidence why such specified tax should not be fixed as the license
tax. After such hearing, the Director of Finance shall determine the
proper tax to be charged and shall forthwith give written notice to
the licensee in the manner prescribed herein of such determination
and the amount of such tax.
C.
If application
by the licensee for a hearing is not made within the time prescribed,
the license tax determined by the Director of Finance shall become
final and conclusive.
(Prior code § 6-025)
A.
Any
person aggrieved by any decision of an administrative officer or agent
with respect to the issuance or refusal to issue a license, or the
amount of a license tax, may appeal to the Council by filing a notice
of appeal with the Director of Finance within 15 days of such decision.
The Council shall fix a time and place for hearing such appeal and
the Director of Finance shall give notice in writing to such person
of the time and place of hearing by serving it personally or by depositing
it in the U.S. post office at Stockton, California, postage prepaid,
addressed to such persons at the address appearing on his or her last
license or application. The findings of the Council shall be final
and conclusive and shall be served upon the applicant in the manner
prescribed above for service of notice of hearing.
(Prior code § 6-026)
If following the issuance, but prior to the expiration date, of a permit requiring a background investigation by the Chief of Police into a permittee's business responsibility and moral character, the permittee is convicted of any violation of this title, a felony, a misdemeanor involving moral turpitude, or a violation of any narcotics law or engages in any other conduct such that in the opinion of the Chief of Police, the permittee is unsuitable to engage in the activity for which the permit was issued, the Chief of Police shall cause a revocation hearing to be held. The permittee shall be provided 10 days' written notice of such hearing. At the hearing, the permittee shall appear before the Chief of Police or the Chief's designee to present evidence and be heard as to why the permit should not be revoked. The permittee shall be notified in writing of the decision. The permittee shall have 15 days following receipt of the decision to request a hearing before the City Council to appeal the decision. The appeal procedures and process shall be as set forth in Section 5.04.210. The decision of the City Council shall be final and conclusive.
(Prior code § 6-26.1)
Rules and regulations supplementing the provisions of this chapter through Chapter 5.20 shall be established from time to time by resolution of the City Council.
(Prior code § 6-027)
