No person shall engage in any business required to be licensed under the provisions hereof until such license is first obtained, and unless such person holds a license as provided for under the provisions of Title 5 of this code, in which event such person shall obtain an additional license or permit from the Tax Collector of the City, showing compliance with the provisions hereof.
(Prior code § 8-031.1)
A. 
In all cases where the license fee is based upon the number of tickets sold, the applicant at the time of applying for a license, and monthly thereafter, shall file with the City Tax Collector a written statement showing the number of tickets sold during the preceding month. Such written statements shall be made on forms provided by the City Tax Collector, and be sworn to before an officer authorized by law to administer oaths.
B. 
Any person who fails to file any required statement, or fails to pay the amount required hereunder within the time fixed hereby, shall be assessed a penalty of 10 percent on the amount unpaid at such time, which sum shall become a part of the license fee required to be paid hereunder.
(Prior code § 8-031.2)
No such 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. Such statement and each of the several items therein contained shall be subject to audit and verification by the Director of Finance, who is hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for license as may be necessary in his or her judgment to ascertain the correct amount of license due.
(Prior code § 8-031.3)
If any person fails to file any statement required hereby within the time prescribed herein, or if after demand therefor made by the City Tax Collector, fails to file a corrected statement, the City Tax Collector may determine the amount of license fee due from such person from such information as he or she may be able to obtain and if necessary may estimate the fee required to be paid hereunder upon the basis of external indices such as dividends paid, sales or other taxes paid, or by considering other facts. In case such a determination is made, the City Tax Collector shall give notice of the amount so assessed by serving the same personally or by depositing same in the United States post office at Stockton, California, postage prepaid thereon, addressed to the person so assessed at his or her last known address. Such person may, within 10 days after the mailing or serving of such notice, make application in writing to the City Tax Collector for a hearing on the amount of the tax. If such application is not so made within the time prescribed the assessment shall become final. If such an application is filed, the City Tax Collector must cause the matter to be set for hearing within 15 days before a Board consisting of the City Manager, the Director of Finance and the Mayor of the City, and the City Attorney, or the duly appointed deputy of each. Such Board shall consider all evidence produced and shall make written findings thereon, a copy of such findings to be served upon the applicant, in the manner prescribed above for the service of notice of assessment. Such findings shall become final at the expiration of five days from the date of service within which time exceptions may be filed by the applicant. If filed, the Board so appointed shall consider same and make such modification as may be deemed necessary; there upon the final assessment shall be made.
(Prior code § 8-031.4)
A. 
All licensees, applicants for licenses and persons engaged in business, are hereby required to permit an examination of such books and records for the purposes aforesaid.
B. 
The information or data obtained from such examination or audit or from any statement required hereunder shall be used for the purpose of enforcing the provisions set forth herein and for no other purpose.
(Prior code § 8-031.5)
All licenses shall be prepared and issued by the City Tax Collector upon the payment of the sum required to be paid hereunder. Each license so issued shall state upon the face thereof the following:
A. 
The person to whom same is issued;
B. 
The kind of business licensed thereby;
C. 
The amount paid therefor;
D. 
The location of such business;
E. 
The date of expiration of such license.
(Prior code § 8-031.6)
Except as otherwise specifically provided by the provisions hereof, all licenses must be kept and posted in the following manner:
A. 
Subject to other provisions set forth herein, any licensee engaged in business at a fixed place of business shall keep the license issued posted in a conspicuous place upon the premises where such business is conducted.
B. 
Any person engaged in business in the City, but not operating from a fixed place of business, shall keep the license issued to him or her upon his or her person at all times while engaging in such business.
(Prior code § 8-031.7)
All license fees shall be paid in advance to the City Tax Collector in lawful money of the United States.
(Prior code § 8-031.8)
A. 
Subject to other provisions set forth herein, the license fees required to be paid hereunder shall be due and payable on the first day of January of each year, and shall be delinquent 30 days after the same becomes due. In cases where a portion of the license period has lapsed prior to application for a license, the amount of the fee payable shall be apportioned on a quarterly basis, and the applicant shall pay three-quarters, two-quarters or one quarter, as the case may be, of the total annual license fee.
B. 
Except as herein otherwise provided licenses required hereunder shall be due and payable at the following times:
1. 
Annual licenses on the first day of January of each year;
2. 
Semiannual licenses on the first day of January and the first day of July of each year;
3. 
Quarterly licenses on the first days of January, April, July and October of each year;
4. 
Monthly licenses on the first day of each and every month;
5. 
Daily licenses in advance on each day.
(Prior code § 8-031.9)
A. 
Except in cases specifically provided for herein, the license period for licenses issued hereunder shall be from January 1st to December 31st.
B. 
All such licenses shall be valid for the period issued.
(Prior code § 8-031.10)
No person charged with the enforcement of any of the provisions set forth herein shall knowingly accept or receive any sum for any license which is less than or greater than the amount actually required to be paid under the provisions hereof.
(Prior code § 8-031.11)
No license issued pursuant hereto shall be transferable, provided that where a license is issued authorizing a person to conduct a business at a particular place, such licensee may upon application therefor and paying a fee of $0.50, have the license previously issued amended so as to authorize the conduct of such business from some other location.
(Prior code § 8-031.12)
Any sum required to be paid hereunder shall be deemed a debt to the City and any person who engages in any business required to be licensed without first obtaining a license so to do, shall be liable to an action by and in the name of the City of Stockton in any court of competent jurisdiction for the recovery of any such amount.
(Prior code § 8-031.13)
The conviction and punishment of any person for engaging in any business without first obtaining a license to conduct such business, shall not relieve such person from paying the license fee due and unpaid at the time of such conviction, nor shall the payment of any license fee prevent a criminal prosecution for the violation of any of the provisions set forth herein. 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 hereof.
(Prior code § 8-031.14)