Every person required to have a license under the provisions of Chapters 5.04 through 5.20 shall make application for the same to the city finance director and upon the payment of the prescribed license tax the city finance director and/or his deputies shall issue to such person a license which shall contain:
A.
The
name of the person to whom the license is issued;
B.
The
business licensed;
C.
The
place where such business is to be transacted and carried on;
D.
The
date of the expiration of such license; and
(Prior code § 9-108; Ord. 590, 1983)
Upon a person making application for the first license to be
issued hereunder or for a newly established business, such person
shall furnish to the city finance director, for guidance in ascertaining
the amount of license tax to be paid by the applicant, a written statement
upon a form provided by the city finance director sworn to before
a person authorized to administer oaths, or certified under the penalties
of perjury to be true and correct, setting forth such information
as may be therein required and as may be necessary to determine the
amount of the license tax to be paid by the applicant. In the case
of a newly established business the amount of the license tax so determined
shall be tentative only and shall be reviewed at the end of the first
license period, and such person shall, within thirty days after the
expiration of the period for which the first license was issued, furnish
the city finance director with a sworn statement, upon a form furnished
by the city finance director, showing information sufficient to accurately
determine the amount of said license tax. Payment thereof of any additional
amounts shall be made in the time and manner provided herein and shall
be subject to the penalty provisions hereof. The city finance director
shall not issue to any such person another license for the same or
any other business, unless and until such person shall have furnished
to the city finance director the written statement and paid the license
tax as herein required.
(Prior code § 9-109; Ord. 590, 1983)
In all cases, the applicant for the renewal of a license shall
submit to the city finance director for his guidance in ascertaining
the amount of the license tax to be paid by the applicant, a written
statement upon a form to be provided by the city finance director,
sworn to before the city finance director, his deputies or assistants,
or by any person authorized to administer oaths, or certified under
the penalties of perjury to be true and correct, setting forth such
information concerning the applicant's, business during the preceding
license period as may be required by the city finance director to
enable him or her to ascertain the amount of the license tax to be
paid by such applicant pursuant to the provisions of this chapter.
(Prior code § 9-110; Ord. 590, 1983)
A.
No statement
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 therein contained shall be subject to
verification by the city finance director, his deputies, or authorized
employees of the city, who are authorized to examine and inspect such
books, records and property of any licensee or applicant for license,
as may be necessary in their judgment to verify or ascertain the amount
of license tax due hereunder.
B.
All
licenses, applicants for licenses, and persons engaged in business
in the city are required to permit an examination of such books, records
and property for the purpose aforesaid.
(Prior code § 9-111; Ord. 590, 1983)
A.
If any
person fails to file any required statement within the time prescribed,
or if after demand therefor made by the city finance director any
such person fails to file a corrected statement, the city finance
director may determine the amount of license tax due from such person
by means of such information as the city finance director may be able
to obtain.
B.
If such
a determination is made, the city finance director shall give a notice
of the amount so assessed by serving it personally or depositing it
in the United States Post Office at Crescent City, California, postage
prepaid, addressed to the person so assessed at his last known address.
Such person may, within fifteen days after the mailing or serving
of such notice, make application in writing to the city finance director
for a hearing on the amount of the license tax. If such application
is made, the city council shall cause the matter to be set for a hearing
within fifteen days before the city council, or as an alternative,
the city council may, before hearing and deciding such matter refer
the same to the city manager for review and recommendation. The city
finance director shall give at least ten days notice to such person
of the time and place of hearing in the manner prescribed above for
serving notices of assessment. The city council shall consider all
evidence produced, and the report of the city manager, if applicable,
and shall make findings thereon, which shall be final. Notice of such
findings shall be served upon the applicant in the manner prescribed
above for serving notices of assessment. Such hearings may be continued
from time to time by the city council upon good cause therefor being
shown.
(Prior code § 9-112; Ord. 590, 1983)
Any person aggrieved by any decision of the city finance director
with respect to the classification of such person's business, or with
respect to the issuance or refusal to issue such license, may appeal
to the city manager in writing for his review and decision. If further
appeal is requested, the person shall file a notice of appeal with
the city clerk and the city council shall set a time and place for
hearing such appeal and shall issue a final decision at said hearing.
(Prior code § 9-113; Ord. 590, 1983)
