A. 
In all cases where business tax is based upon gross receipts, the taxpayer must submit to the Business Services Coordinator, for his or her guidance in ascertaining the amount of the business tax to be paid by the taxpayer, a written statement, upon a form to be provided by the Business Services Coordinator, written under penalty of perjury, or sworn to before a person authorized to administer oaths, setting forth such gross receipt information concerning the taxpayer's business during the preceding year as may be required by the Business Services Coordinator to enable him or her to ascertain the amount of the business tax to be paid by the taxpayer pursuant to the provisions of this title.
B. 
Said statement shall be submitted on all business taxes based upon gross receipts on or before 30 days following the anniversary date applicable to such business as before set forth, and any additional sums payable by reason of such statement shall accompany the return or statement. No renewal license shall be issued until the full amount due and payable by reason of the statement and return for the previous year has been paid.
C. 
In the event that a business taxed under the gross receipts classifications of this code ceases operation before the end of the license period, then the statement shall be submitted on or before 30 days following the ceasing of business. Any additional sums payable by reason of such statement shall accompany such statement. In no event shall any portion of the minimum fee be refundable in the event a business ceases operation.
D. 
The processing fee and minimum business tax fee payable under the gross receipts classifications shall be due and payable in the case of an original business license before the business license is issued. In the case of a renewal, the business tax fee shall accompany the statement of gross receipts for the prior year on the application for renewal.
E. 
General contractors or contractors employing subcontractors or other services shall be licensed by the Contractors' State License Board and shall furnish the Business Services Coordinator with the names and addresses of the subcontractors or other services and the amount of money which the contractor is paying or proposing to pay to each of their subcontractors or other services. In addition to any other penalties provided by law, in the event the contractor fails, neglects or refuses to provide the Business Services Coordinator with such information on subcontractors, or other services, the contractor shall be jointly and severally liable to pay the amount of the business tax for each subcontractor or other services so employed.
(Prior code 6130; Ord. 11-58; Ord. 32-78; Ord. 25-82; Ord. 16-85; Ord. 07-24, 5/14/2024)
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 herein contained shall be subject to audit and verification by the Business Services Coordinator, his or her deputies, or authorized employees of the City, who are authorized to examine, audit, and inspect such books and records of any taxpayer or applicant for business license, as may be necessary in their judgment to verify or ascertain the amount of business tax due.
B. 
All applicants for business licenses and persons engaged in business in the City are required to permit an examination of such books and records for the purposes aforesaid.
(Prior code 6130.1; Ord. 11-58; Ord. 32-78)
The information furnished or secured pursuant to Sections 5.10.010 and 5.10.020 of this chapter shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the City shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this title (Section 5.02.080), in addition to any other penalties provided by law.
(Prior code 6130.2; Ord. 11-58; Ord. 32-78)
A. 
In cases where a taxpayer believes he or she is placed in the wrong business or class of business or businesses, he or she may apply in writing to the Business Services Coordinator for a change in classification, setting forth in full his or her reason for requesting such change. The Business Services Coordinator shall conduct an investigation and shall thereupon render his or her decision in writing as to the proper classification or classifications.
B. 
If the taxpayer is aggrieved by the Business Services Coordinator's decision, he or she shall have the right of appeal to the City Manager.
(Prior code 6130.3; Ord. 11-58; Ord. 32-78; Ord. 25-82)
Except as may otherwise be provided in any particular chapter of Title 5 of this code, any person aggrieved by any decision of the Business Services Coordinator with respect to Title 5 of this code, may appeal to the City Manager by filing a notice of appeal to the City Manager. The City Manager shall thereupon fix a time, within 60 days of receipt of the notice of appeal, and a place for hearing such appeal. Notice of the hearing is to be given to the appellant not less than five days before such hearing, either by registered or certified mail, postage prepaid, or in the manner required for the service in civil actions. The City Manager shall render a written decision on the appeal within 30 days after such hearing.
(Ord. 25-82; Ord. 21-98)
A. 
Any person dissatisfied with any decision of the City Manager, may, within 15 days after such decision is announced at the conclusion of a hearing, otherwise within 15 days after mailing the applicant or taxpayer a written notice of the decision by registered or certified mail, file a written notice of appeal to the City Council.
B. 
Within 15 days of receipt of a notice of appeal to the City Council, the City Manager shall give not less than 10 days' written notice of the date, time and place of such hearing on appeal to the appellant, the applicant or taxpayer. The City Council, at a hearing on appeal, shall consider only the transcript of proceeding before the City Manager or designee, together with any exhibits received in evidence during such proceedings; provided that on application of any party, the City Council may, in its discretion, permit the introduction of additional evidence. In either case, the City Council may hear and consider additional argument and points and authorities of law, and may require parties before it to submit such argument and points and authorities of law prior to rendering any decision.
(Prior code 6130.4; Ord. 11-58; Ord. 32-78; Ord. 25-82)
Any person not having a fixed place of business in the City, and, covered by Chapter 5.14, who elects to pay a business tax under the gross receipts portion of this code, shall make such election in writing upon application for business license and shall upon such election be bound by all the provisions of this code relative to tax based on gross receipts.
(Prior code 6130.5; Ord. 11-58; Ord. 62-76; Ord. 32-78)
Any person who contracts, sells or delivers any goods, wares or merchandise in the City for which sales or use tax is payable and who is required to report and pay such sales and use tax to the State shall furnish the Business Services Coordinator with his or her sales tax number and shall report separately in his or her return to the State the amount of receipts from sales in the City and/or the receipts from sales for use in the City and shall pay the required sales or use tax on such receipts.
(Prior code 6130.6; Ord. 434; Ord. 11-58; Ord. 32-78)
A. 
Notwithstanding Section 5.06.040(C), the business tax imposed under Section 5.14.170 shall be due and payable in advance. A separate business tax shall be paid by the applicant and a separate business license shall be issued for each parcel of real property being developed as a unit for nonresidential purposes, based upon anticipated gross receipts from the sale or renting of the real property. Exception: Where the real estate developer occupies such unit and the real estate developer conducts business therefrom, the real estate developer shall be exempt from this provision as it applies to that unit. This exception shall also apply where the real estate developer and nonresidential occupant are legally related corporate entities.
B. 
At the option of the City, in the event the object of the applicant is to develop the real property for the purpose of offering the same for rent or using it for the applicant's own purpose and not for sale, and it appears because of practical difficulties it is extremely difficult to estimate the anticipated gross receipts from the development, the business tax may be fixed on the basis of anticipated gross receipts, the same as if the applicant were offering the parcel of real property for sale after it has been improved and developed.
C. 
To assist the Business Services Coordinator in establishment of the business tax under Section 5.14.170, the applicant shall submit to the Business Services Coordinator such information as may be necessary including, but not limited to, the size of the parcel of real property to be developed, the extent, amount and cost of improvements to be located thereon, and such other information which will assist the Business Services Coordinator in estimating the total gross receipts expected from the sale or renting of the real property. If the real property is being developed for the personal use of the applicant, then the amount of gross receipts shall be determined on the basis of the reasonable market value of the parcel of real property in its improved condition.
(Prior code 6130.7; Ord. 11-58; Ord. 47-64; Ord. 62-76; Ord. 32-78; Ord. 7-94)