It shall be the duty of the collector to enforce each and all
of the provisions of this title, and the Chief of Police, the chief
building official, and the chief fire official shall render such assistance
in the enforcement hereof as may from time to time be required by
the collector and authorized by the City Manager. Each department
or division of the City which issues permits or entitlement of use
shall, whenever it is appropriate, require the production of a valid
unexpired tax certificate or receipt prior to the issuance of such
a permit.
(94-3)
The collector shall keep full, adequate and accurate records
pertaining to the issuance of tax certificates under this title and
the collection of all taxes, penalties and other moneys in connection
herewith. The collector shall keep in his or her office a record in
which he or she shall keep the accounts of all tax certificates currently
issued by him or her and remaining in full force and effect.
(94-3)
All taxes, penalties, charges and other moneys received by the
collector pursuant to the provisions of this title shall be deposited
in the designated fund of the City following the receipt of the same.
(94-3)
The determination of which business or type of class of business
a certificate holder or applicant is engaged in or about to engage
in shall be an administrative function of the collector.
(94-3)
In addition to all other powers conferred upon him or her, the
collector shall have the power to make rules and regulations consistent
with the provisions of this title as may be necessary or desirable
to aid in its enforcement.
(94-3)
The collector shall have the power, for good cause shown, to
extend the time for filing any required sworn statement for a period
not exceeding fifteen days, and in such case to waive any penalty
that would have otherwise accrued.
(94-3)
In addition to all other powers conferred upon him or her, the
collector shall have the power, for good cause shown, and after preparation
of written findings, to compromise any claim as to the amount of business
tax due, any penalty imposed, or any charge demanded.
(94-3)
Except as otherwise expressly provided, notice shall be deemed
given when delivered personally to the applicant or certificate holder,
or to an officer, employee, or agent, or authorized agent for service
of process of the applicant or certificate holder, or by leaving a
copy during regular business hours at the regular place of business
of the applicant with the person in apparent charge of it, or on the
day it is deposited in the mail, first class postage prepaid, to the
address at which the applicant or certificate holder consented to
accept notice, or if none, the last known address of the applicant.
(94-3)