There is established the position of Business Services Coordinator, which shall include any position referred to in this section of the code or any other laws of the City as Business Tax Collector or as Business Fee Collector.
(Ord. 11-04)
It shall be the duty of the Business Services Coordinator and he or she is directed to enforce each and all of the provisions of this title, and the Chief of Police shall render such assistance in the enforcement hereof as may from time to time be required by the Business Services Coordinator. Each department or division of the City which issues permits or entitlements of use shall require the production of a valid unexpired business license prior to the issuance of such a permit. The immediately preceding sentence shall not be construed to require any person to obtain a license prior to doing business within the City if such requirement conflicts with the Constitution or applicable statutes of the United States or of the State.
(Ord. 11-04)
The Business Services Coordinator or the Chief of Police, in the exercise of the duties imposed upon them under this title, and acting through their deputies, shall examine or cause to be examined all places of business in the City to ascertain whether the provisions of this title have been complied with.
(Ord. 11-04)
The Business Services Coordinator and each and all of his or her deputies and any police officer shall have the power and authority to enter, free of charge, at any time, any place of business required to be taxed herein and demand an exhibition of its business license.
(Ord. 11-04)
Any person having such business license theretofore issued, in his or her possession or under his or her control, who willfully fails to exhibit the same on demand of the Business Services Coordinator or deputies or duly authorized peace officer, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this title.
(Ord. 11-04)
A. 
If any person fails to file any required statement within the time prescribed, or if, after demand therefor made by the Business Services Coordinator, he or she fails to file a corrected statement, the Business Services Coordinator may determine the amount of business tax due from such person by means of such information as he or she may be able to obtain.
B. 
In the event the Business Services Coordinator cannot obtain such information, the Business Services Coordinator shall have the power to establish the tax at the highest rate for that business classification.
C. 
If such a determination is made, the Business Services Coordinator shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Orange, California, postage pre-paid, addressed to the person so assessed at his or her last known address.
(Ord. 11-04)
It shall be the duty of the Business Services Coordinator and each of his or her deputies to cause a notice of tax due to be issued to any and all persons found to be violating this business tax title.
(Ord. 11-04)
The Business Services Coordinator shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued.
(Ord. 11-04)
All fees, penalties and other moneys received by the Business Services Coordinator pursuant to the provisions of this article shall be deposited in the general fund of this City. The Business Services Coordinator shall keep full, adequate and accurate records pertaining to issuance of business licenses under this article and the collection of all taxes, penalties and other moneys in connection therewith.
(Ord. 11-04)