A.
Conclusiveness
of Statements. No statement required by the provisions of this chapter
shall be conclusive as to the matters set forth therein, nor shall
the filing of such statements preclude the city from collecting by
appropriate action such sums as are actually due and payable pursuant
to the provisions of this chapter. Such statements and each of the
several items therein contained shall be subject to certification
by the director of finance or authorized employees or representatives
of the city, who are hereby authorized to examine such books and records
of any certificate holder or applicant for a business tax certificate
as may be necessary in their judgment to verify or ascertain the amount
of the business tax due.
B.
Record
Retention. All persons subject to the provisions of this chapter shall
keep complete records of all business transactions and shall retain
such records for examination by the director of finance or authorized
employees or representatives of the city, and maintain them for a
period of at least three years from the annual due date of the federal
tax return or the city business tax return, whichever time period
is greater. Records which shall be maintained for audit purposes shall
include state and federal income tax returns, schedules and records
included in such returns, and any and all work papers used to prepare
such returns.
C.
Examination
of Records. All business tax certificate holders, applicants for business
tax certificates, and persons engaged in business in the city are
hereby required to permit an examination of such books and records
for the purposes set forth in this section during regular business
hours and at reasonable times.
D.
Interest
and Penalties. If, subsequent to the examination, it is determined
that the business has been delinquent or has nonreported or under-reported
gross receipts, thereby underpaying business taxes, the certificate
holder shall pay to the city within ten days of notification of the
determination of the amount of tax due, interest in the amount set
by resolution of the city council from the date the tax was due, and
a penalty in the amount of the business tax due. Interest shall continue
to accrue on the additional tax amount until such amount is paid in
full.
A mistake made in stating the amount of the business tax shall
not, in any case, prevent or prejudice the director of finance from
collecting what is actually due from any person or entity carrying
on a trade, calling, profession, or occupation subject to a business
tax under this chapter.
E.
Determination
of Tax Amounts Due. If any person subject to the tax imposed by this
chapter fails to submit information required, or if the director of
finance is not satisfied with records and statements filed, the director
of finance shall determine the amount of the business tax due from
such person by means of such information as may be obtainable and
shall mail a notice of the amount so assessed by serving it personally
or by depositing it in the United States Post Office at Brentwood,
California, postage prepaid, addressed to the person at their last-known
address.
(Ord. 707, 2002)
It is unlawful for the director of finance or designee, or any
person having an administrative duty pursuant to the provisions of
this chapter, to make known in any manner whatever the business affairs,
operations, or financial information obtained by an investigation
of the records of any person required to obtain a business tax certificate,
or pay a business tax, or any other person visited or examined in
the discharge of the official duty of the director of finance, or
of the amount or source of income, profits, losses, or expenditures,
or any particular thereof, set forth in any statement or application,
or amended statement or application, or copy of either, or in any
book containing any abstract or particulars therein to be seen or
examined by any person; provided, however, the provisions of this
section shall not be construed to prevent:
A.
Disclosure
to, or the examination of records and equipment by, another city official,
employee, or agent for the collection of taxes for the sole purpose
of administering or enforcing the provisions of this chapter or collecting
the business taxes imposed by the provisions of this chapter;
B.
The
disclosure of information to, or the examination of records by, federal
or state officials, or the tax officials of another city or county,
if the reciprocal arrangement exists, or to a grand jury or court
of law upon a subpoena;
C.
The
disclosure of information and the results of examination or records
or particular taxpayers, or relating to particular taxpayers, to a
court of law for proceedings brought to determine the existence of
the amount of any business tax liability of such particular taxpayers
of the city;
D.
The
disclosure, after the filing of a written request to the effect, to
the taxpayer, or to the taxpayer's successors, receivers, trustees,
executors, administrators, assignees, or guarantors if directly interested,
of information as to items included in the measure of any paid business
tax, any unpaid business tax, or any amount of business tax required
to be collected, including interest and penalties; further provided,
however, that the city attorney shall approve each such disclosure,
and the director of finance or designee may refuse to make any disclosure
referred to in this subsection when, in their opinion, the public
interest would suffer thereby;
E.
The
disclosure of the names and business address of persons to whom business
tax certificates have been issued and the general type and nature
of their business;
F.
The
disclosure, by way of public meeting or otherwise, of such information
as may be necessary to the city council in order to permit the city
council to be fully advised as to the facts if a taxpayer files a
claim for the refund of business taxes, or submits an offer of compromise
with regard to a claim asserted against them by the city for business
taxes, or when acting upon any other similar matter; and
G.
The
disclosure of general statistics regarding business taxes collected
or business done in the city.
(Ord. 707, 2002)
The director of finance shall have the power, for good cause
shown, and documented by the director of finance as a permanent record:
A.
To extend
the time for filing any required sworn statement;
B.
To waive
any penalties which would otherwise have accrued;
C.
To adjust
the amount of the business tax due;
D.
To make
refunds or prorations of taxes paid.
(Ord. 707, 2002)
The amount of any business tax and penalty imposed by the provisions
of this chapter shall be deemed a debt to the city. A suit may be
brought against any person to enforce the collection of the debt described
in this chapter in any court of competent jurisdiction. The conviction
of any person for transacting any business without a certificate shall
not excuse or exempt such person from payment of any license due or
unpaid at the time of such conviction, and nothing herein shall prevent
a criminal prosecution for any violation of the provisions of this
chapter.
(Ord. 707, 2002)
For failure to pay the business tax required by the provisions
of this chapter prior to the delinquency date, the director of finance
shall add a penalty. The amount of this penalty shall be set by resolution
of the city council.
(Ord. 707, 2002)
A.
Duties
of the Director of Finance and Chief of Police. It shall be the duty
of the director of finance to enforce each and all of the provisions
of this chapter, and the chief of police shall render such assistance
in such enforcement as may from time to time be required by the director
of finance.
B.
Inspections.
The director of finance, in the exercise of the duties imposed by
the provisions of this section, and acting through deputies or duly
authorized assistants, shall have the right to enter and examine all
places of business free of charge during normal business hours to
ascertain whether the provisions of this chapter are being complied
with.
C.
Penalty for Violation. Any person who violates any provisions of Section 5.04.020 by transacting and carrying on any business, trade, vocation, enterprise, establishment, occupation, or calling in the city without first having procured a business tax certificate from the city or without complying with all of the applicable provisions of this chapter is guilty of a violation as set forth in Section 1.16.010 and is subject to punishment, as provided for in Section 1.16.010 of the municipal code.
(Ord. 707, 2002; Ord. 1065, 12/12/2023)
When any person, by the use of a sign, circular, card, telephone
book, newspaper, other publication, or advertising media, shall advertise,
hold out, or represent that such person is in business in the city,
or when any person holds an active license or permit issued by a government
agency indicating that such person is conducting a business in the
city, and such person fails to deny, by a sworn statement given to
the director of finance or designee, that such person is not conducting
a business in the city after being requested to do so by the director
of finance or designee, then these facts shall be considered prima
facie evidence that such person is conducting a business in the city.
(Ord. 707, 2002)
All remedies prescribed by the provisions of this chapter 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 chapter.
(Ord. 707, 2002)
When the business tax imposed by this chapter cannot be enforced
without there being an apportionment according to the amount of business
done in the city of Brentwood, apportionment rules shall be established
by the director of finance. The director of finance shall conduct
an investigation and shall fix as the business tax for the applicant
an amount that is reasonable and nondiscriminatory or, if a business
tax has already been paid, shall order a refund of the amount over
and above the business tax so affixed. In fixing the business tax
to be charged, the director of finance shall have the power to base
the business tax upon a percentage of gross receipts, operating expenses,
floor space, payroll, number of employees, business taxes paid to
other cities, or any other measure which will assure that the business
tax assessed shall be uniform with the amount of business done in
the city of Brentwood, or of businesses of a like nature, so long
as the amount assessed does not exceed the business tax set forth
in this chapter.
(Ord. 707, 2002)
This chapter was adopted by the voters as Measure D in November 2002, following city council adoption of Ordinance No. 707. The City Council is empowered to amend Chapter 5.04 to clarify provisions of this chapter.
(Ord. 707, 2002; Ord. 973 § 4, 2016)
