The business tax rates set forth in this title are enacted solely to raise revenue for municipal purposes and are not intended for regulation.
(Ord. 5-11, 2011)
Editor's note(s)—Ord. No. 5-11, § II, adopted June 28, 2011, amended Ch. 5.02 in its entirety, in effect repealing and reenacting said chapter to read as herein set out. The former Ch. 5.02, §§ 5.02.010—5.02.100, pertained to similar subject matter and derived from §§ 6100—6100.9 of the prior code and Ordinances 114, 183, 445, 457, 469, 11-58, 32-78, 1-80, 18-07, and 16-09.
Persons required to pay a business tax for transacting and carrying on any business under this title shall not be relieved from the payment of any business tax for the privilege of doing such business required under any other ordinance of the City, and shall remain subject to the regulatory provisions of other ordinances.
(Ord. 5-11, 2011)
In no case shall any mistake of the Business Services Coordinator in stating the amount of the tax prohibit or prejudice the collection by the City of the amount of the tax that was actually due.
(Ord. 5-11, 2011)
There are imposed upon the businesses, trades, professions, callings and occupations specified in this title, business taxes in the amount prescribed in this title. Persons not required to obtain a business license because of a conflict with state or federal law shall remain liable for the payment of the tax imposed by this title.
(Ord. 5-11, 2011)
The amount of any business tax and penalty imposed by the provisions of this title shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent business tax and penalties.
(Ord. 5-11, 2011)
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the City or an officer thereof, to prevent or enjoin the collection of taxes sought to be collected pursuant to this Title 5 and payment of all tax, interest and penalties shall be required as a condition precedent to seeking judicial review of any tax liability.
(Ord. 5-11, 2011)
All remedies prescribed in this title 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 of this title.
(Ord. 5-11, 2011)
For failure to pay a business tax when due, the Business Services Coordinator shall add a penalty to the business tax in such amount as is established from time to time by resolution of the City Council. In addition, there is established a noncompliance fee to recover the estimated cost of services provided by the City to bring a noncomplying business into compliance, which fee shall be in such amount as is established from time to time by resolution of the City Council.
(Ord. 5-11, 2011)
Any person violating any of the provisions of this title, punishment for which is not otherwise provided in this title, or knowingly or intentionally misrepresenting to any officer or employee of this City any material fact in procuring the business license or permit provided for in this title, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by a fine of not more than $500.00, or by imprisonment in the County jail for a period of not more than six months, or by both such fine and imprisonment.
(Ord. 5-11, 2011)
If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council of the City hereby declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, subsections, clauses, phrases, or portions be declared invalid or unconstitutional.
(Ord. 5-11, 2011)