All license applications shall be submitted to the Finance Director. Each applicant shall provide such information as the Finance Director shall require to ascertain the nature of the proposed business and the appropriate license fee to be levied. Such form shall contain a declaration, under penalty of perjury, to be signed by the applicant that the information provided is true.
The Finance Director shall determine from the information provided on the application and from such other information as is available, the appropriate license fee to be levied in accordance with the provisions of Article 5 of this Chapter.
Upon a determination that all statements in the application are true, that the proposed business will comply with applicable laws and that the appropriate license fee has been levied and paid, the Finance Director shall issue the license.
Whenever the Finance Director has reasonable cause to believe that any statement contained in an application is not true or that a proposed business will not comply with any applicable laws or whenever an applicant fails or refuses to pay an appropriate license fee, the Finance Director shall give written notice to the applicant that the application has been rejected and shall state the reason for such rejection.
Whenever the Finance Director has reasonable cause to believe that by reason of error, misrepresentation, fraud or any other cause whatsoever, the license fee has not been properly levied and paid for any license issued, the Finance Director shall give not less than five days' written notice of the error in levy to the licensee. The written notice shall require the licensee to show cause, at a time and place specified in said notice, why a fee determined and specified by the Finance Director should not be fixed for such license. At such hearing the licensee shall appear and offer evidence why such specified fee should not be fixed as the license fee. After such hearing, the Finance Director shall determine the appropriate fee to be levied and within five days after said hearing shall give written notice to the licensee of such determination and the amount of such fee. Upon failure of the licensee to pay such additional fee within 10 days of the mailing of such notice, the Finance Director shall revoke the license and shall give written notice of revocation to the licensee. Within five days of the mailing of notice of revocation, the licensee shall cease the operation of the business for which the license was issued.
Whenever the Finance Director has reasonable cause to believe that any statement contained in an application pursuant to which a license has been issued is not true, or that a licensed business does not comply with any statute of the State of California or any ordinance of the City of San Leandro, or whenever a license which has been issued remains unpaid by reason of dishonor of a licensee's check tendered in payment of the license fee, the Finance Director shall give not less than five days' written notice of the deficiency to the licensee. The written notice shall require the licensee to show cause, at a time and place specified in said notice, why the license should not be revoked. Should the licensee fail to present evidence at such hearing which established that the licensee is entitled to retain the license or should the licensee fail to pay the license fee, including any penalty then due for delinquency, the Finance Director shall revoke the license and shall give written notice of revocation to the licensee. Within five days of the mailing of notice of revocation, the licensee shall cease the operation of the business for which the license was issued.
Within 10 days after mailing the notice regarding the determination of the Finance Director, an applicant or licensee may appeal to the City Council in writing. The City Council shall set a hearing date and notify licensee not less than five days prior to the hearing. At the hearing, the licensee shall show cause why the action or determination of the Finance Director should not be approved. The findings of the City Council shall be final and conclusive in the matter. In the alternative, the City Council may refer the appeal to a hearing officer. The decision of the hearing officer shall be submitted to the City Council which may, on the basis of the record only, approve or disapprove the findings of the hearing officer.
Any notice herein required shall be deemed as having been served when the notice is posted in the United States mail in a sealed envelope, postage prepaid and addressed to the person's business address as shown on the records of the Finance Director.
Records which shall be maintained for audit purposes shall include State and Federal income tax returns, schedules and records included in such returns, any and all work papers used to prepare such returns, and in the case of businesses whose business license fee is computed upon number of employees, quarterly and annual State and Federal payroll tax returns.
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 Finance Director 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 license fee return, whichever time period is greater. No person required under this section to keep records shall refuse to allow authorized representatives of the collector to examine said records at reasonable times and places.
A mistake made in stating the amount of the business license fee shall not, in any case, prevent or prejudice the Finance Director from collecting what is actually due from any person or entity carrying on a trade, calling, profession or occupation subject to a business license fee under this Chapter.
If any person, subject to the fee imposed by this Chapter, fails to submit information required, or if the Finance Director is not satisfied with records and statements filed, the Finance Director shall determine the amount of the business license fee due from such person by means of such information as he or she may be able to obtain and shall mail a notice of the amount so assessed by serving it personally or by depositing in the United States Post Office at the most recent home or business address.
The statement of gross receipts filed pursuant of the provisions of this Chapter shall be considered for all purposes as a trade secret and shall be confidential in character, shall not be subject to public inspection, and shall be kept so that the contents thereof shall not become known except to the Finance Director or authorized employee of the Finance Director.
Nothing in this section shall be construed to prevent the following: The disclosure to, or examination of records by the City employee charged under this Chapter with collection of business license fees; a grand jury or court of law, upon a subpoena, or in a proceeding to determine the existence or amount of any tax liability of the particular taxpayer to the City; the disclosure of the business name, location, owners names and general type or nature of business, the expiration date and status pursuant to this Chapter. Notwithstanding anything in this Chapter to the contrary, unlawful disclosure of confidential information to any person not authorized by this section shall be a misdemeanor under the Code and punishable in the manner prescribed.