Except as hereinafter provided, Title 7, Business Licenses, of the Los Angeles County Code, as amended and in effect on July 16, 1991, is adopted as the business license ordinance of the city.
A copy of the business license ordinance has been deposited in the office of the city clerk, and shall be at all times maintained by the clerk for use and examination by the public.
(Prior code § 6300)
Sections 7.04.300 and 7.04.370 are deleted, and Section 7.04.320 is amended to read as follows:
A. 
In addition to any criminal, civil or other legal remedy established by law that may be pursued to address violations of the Municipal Code, violations of any provision of this Chapter or the code or regulations adopted by this Chapter are subject to the administrative penalty provisions of Chapter 1.10.
B. 
False Statements. Any person who knowingly makes any false statement in any application for a business license or in any report required under this Chapter is guilty of a misdemeanor and punishable as provided for subsection A.
(Prior code § 6301; Ord. 325 § 1, 2008)
Section 7.06.120 is amended to read as follows:
A. 
Generally. Once a completed application is filed, and the applicant has paid the prescribed business license fee, the tax collector shall initiate an investigation of facts relating to the business license application with appropriate city and county departments and agencies. This review process shall ensure that the action on each business license application is consistent with the intent and purpose of this Chapter.
B. 
First Amendment Activities. In the case of businesses involved primarily in first amendment activities, this review process shall be completed within 30 days, and the tax collector's or city manager's decision approving or denying the business license shall be made within said thirty-day (30) period.
(Prior code § 6302; Ord. 73 § 1, 1992)
Sections 7.06.240 and 7.06.230 are deleted and Section 7.06.200 is amended to read as follows:
A. 
Generally. Except as otherwise provided in subsection E, when an applicant timely submits a business license renewal application, the tax collector shall renew the license effective upon the expiration of the prior license.
B. 
Renewal Application Deadlines. Every person desiring to continue in business after the expiration of the license period shall file an application for renewal not less than 30 days prior to the expiration of the license period. In the case of a business activity having a fixed location, a license for a different location is not a renewal and is deemed a new application.
C. 
Late Applications-Before Expiration. The tax collector may accept an application for renewal after the time specified in subsection B if it is filed before the expiration of the prior license. The filing of such late application shall give the applicant no greater rights than upon the filing of an application for an original license.
D. 
Late Application-After Expiration.
1. 
Except as otherwise provided in this Section, the tax collector shall not accept a renewal application for a license which has expired, or which for any other reason is not in full force and effect. The applicant may apply for a new license if not prohibited from doing so by any other provision of this Chapter, and such application shall be accompanied by the required fee for a new license.
2. 
The tax collector may accept an application for a renewal after the time specified in subsection B if it is filed not later than 60 days after the expiration of the prior license and if the tax collector finds good cause as to why the application was not filed before the expiration of the license period. When an application is submitted pursuant to this subsection the fee shall be the renewal fee plus 25% thereof. Such application shall give the applicant no greater rights than upon the filing of an application for an original license.
3. 
Good cause, pursuant to subsection D.2. shall be found where:
a. 
A serious illness that required hospitalization or confinement to bed prevented timely renewal; or
b. 
Unforeseen and extraordinary circumstances prevented timely renewal.
(Prior code § 6303)
Section 7.06.250 is amended to read as follows:
If the city has received notice of any of the following upon the filing of any license renewal application, the application for renewal may be set for hearing before the city manager and noticed in a manner consistent with Section 7.10.010:
1. 
A transfer or change pursuant to Section 7.06.270; or
2. 
A significant change in operation of any licensed business which may involve noncompliance with city or county regulations; or
3. 
One of the departments or officers performing a review of the license renewal application, or the city manager, has indicated that it recommends denial of, or the imposition of conditions upon, such license.
(Prior code § 6304; Ord. 73 § 1, 1992)
Section 7.06.270 is amended to read as follows:
A. 
Generally. No business license issued under this Chapter shall be transferred or changed pursuant to subsection B unless such transfer or change is approved in the same manner as an original license for the business activity. Upon approval of the transfer or change, the transferee shall be issued a new license for the business activity.
B. 
Transfers. The following transactions shall be deemed to be transfers:
1. 
The addition of a new partner or partners, or the withdrawal of a former partner or partners.
2. 
The transfer of a business from one partnership to another.
3. 
The transfer of a business from a partnership to a corporation.
4. 
The transfer of a business from one corporation to another.
5. 
The transfer of a business from a corporation to a partnership.
6. 
The transfer of a business from a corporation to an individual, or vice versa.
7. 
The transfer of a business from a partnership to an individual, or vice versa.
8. 
The transfer of a majority of the stock in a corporation from one shareholder to another shareholder or to another person.
C. 
Chancre of Location.
1. 
Generally. Except as provided in subsection 2, a licensee may transfer a business license to a different location upon application to the tax collector who shall review such application in a manner consistent with Section 7.08.005.
2. 
Effect of Hearing Requirement. Where this Chapter would have required a hearing for the issuance of the original business license, a licensee may not transfer a business license to another location unless a hearing is conducted pursuant to Section 7.10.010.
(Prior code § 6305)
Section 7.08.005 is added to read as follows:
A. 
Responsibility. The responsibility for approving business license applications shall be as follows:
1. 
Business License Applications Which Do Not Require Hearings. These business license applications shall be subject to the approval of the tax collector as the reviewing authority. Any person may appeal the tax collector's decision on the application in a manner consistent with the requirements of Section 7.12.010. The timely filing of an appeal shall entitle the aggrieved party to a hearing.
2. 
Business License Applications Which Require Hearings. These business license applications shall be subject to the approval of the city manager as the reviewing authority.
B. 
Preconditions to Approval. Before any business license is issued, the reviewing authority shall ensure that the applicant has agreed to abide by all the conditions and restrictions imposed by this Chapter on the particular business involved.
(Prior code § 6306; Ord. 73 § 1, 1992)
Section 7.08.080 is deleted and Section 7.08.070 is amended to read as follows:
A. 
Business Activities Involving First Amendment Activities. Neither the tax collector, the city manager nor the city council shall approve an application for a business license for a business activity primarily involving first amendment activities if any of the following findings are made:
1. 
The building, structure, premises, or the equipment used to conduct the business activity, fails to comply with all applicable health, zoning, fire, building and safety laws of the state of California or of the city;
2. 
The applicant has knowingly made any false, misleading or fraudulent statement of material fact in the application for the business license or in any report or statement required to be filed with the tax collector, the city manager or the city council; or
3. 
The business is prohibited by any local or state law, statute, rule or regulation, or is prohibited in the particular location or zone by any law, statute, rule, or regulation;
B. 
Business Activities Not Involving First Amendment Activities. Neither the tax collector, the city manager nor the city council shall approve an application for a business license for a business activity not primarily involving first amendment activities if any of the following findings are made:
1. 
The building, structure, premises, or the equipment used to conduct the business activity, fails to comply with all applicable health, zoning, fire, building and safety laws of the state of California or of the city;
2. 
The applicant has knowingly made any false, misleading or fraudulent statement of material fact in the application for the business license or in any report or statement required to be filed with the tax collector, the city manager or the city council;
3. 
The business is prohibited by any local or state law, statute, rule or regulation, or is prohibited in the particular location or zone by any law, statute, rule, or regulation;
4. 
The applicant is found to have committed a crime involving moral turpitude which is substantially related to the business activity for which the license is being sought;
5. 
The applicant, or the applicant's agent or employee, or any person associated with the applicant as partner, director, officer, stockholder, associate or manager, has committed, assisted in, or incited the commission of any act which would be grounds for disciplinary action under this Chapter if committed by a licensee; or
6. 
The establishment of the business will be detrimental to the public health, safety or welfare.
(Prior code § 6307; Ord. 73 § 1, 1992)
Section 7.08.090 is amended to read as follows:
A. 
Limitation on New Applications. If an applicant's business license application for a particular business activity has been denied, the tax collector shall not process a new application by that applicant for that business activity for a 12 month period after the denial unless the tax collector determines that the reason for the denial has been cured and no longer exists.
B. 
Appealability. The denial of an application by the tax collector may be appealed to the city manager in a manner consistent with Section 7.12.010 et seq. If the denial of an application for a business primarily involving a first amendment activity is appealed, the appeal shall be heard within 30 days of the date on which a timely and complete notice of appeal is received.
(Prior code § 6308; Ord. 73 § 1, 1992)
Section 7.08.100 is amended to read as follows:
A. 
Right to Condition License. The tax collector, the city manager or the city council, as applicable, may condition any business license if it is determined that grounds for denial or revocation exist, or that the manner in which the business has been conducted or operated is detrimental to the public health, safety and welfare, in that:
1. 
The applicant, or any agent, manager or employee of the applicant, has failed to maintain the premises in a neat and clean condition and has allowed the business premises to deteriorate and become blighted; or
2. 
The applicant, or any agent, manager or employee of the applicant, has allowed, or failed to prevent, the use of the business premises by its patrons as a base for criminal or otherwise unlawful activity; or
3. 
The applicant, or any agent, manager or employee of the applicant, has allowed, or failed to discourage, criminal or otherwise unlawful activity on or immediately adjacent to the business premises; or
4. 
The applicant, or any agent, manager or employee of the applicant, has failed to provide adequate parking to serve its patrons, thereby causing patrons to cruise on neighborhood streets in search of parking, and causing other traffic-related noise and disturbances; or
5. 
The applicant, or any agent, manager or employee of the applicant, has failed to control the actions of its patrons on or immediately adjacent to the business premises.
B. 
Application to Modify Conditions. The city manager or city council may modify or eliminate any conditions previously imposed on a business license upon written request of the licensee if it is found that the reasons for the original imposition of such conditions have been cured or no longer exist. Applications to modify conditions shall be noticed and set for public hearing in a manner consistent with Section 7.10.010.
C. 
Consent to Right of Entry. If the tax collector, city manager, or the city council finds that unannounced inspections of the business premises are necessary to enforce the provisions of this Chapter, either may impose as a condition of the license that the licensee consent to entry of the licensee's place of business at all reasonable times by any city officer or employee authorized to enforce the provisions of this Chapter or other provisions of the Code. Upon presentation of proper credentials by any such officer or employee, the licensee shall allow such inspection.
D. 
Noise Abatement.
1. 
Whenever, upon due notice and hearing pursuant to Section 7.10.010, it shall be determined by the city manager or city council that noise from any business activity licensed under this Chapter interferes with the right of persons dwelling in the vicinity of such business activity to the peaceful and quiet use and enjoyment of their property, or that the business activity licensed under this chapter is in violation of the Noise Ordinance of the city, the city manager or city council may require that the premises of the business activity be soundproofed to eliminate the noise or reduce it to a reasonable level. In taking any action under this Section, the city manager or city council shall balance all of the interests of the respective parties, as well as the hardship which will result from any such noise mitigation measures. If the city manager or city council finds that the noise complained of is minimal or inconsequential, no action shall be taken under this section.
(Prior code § 6309; Ord. 73 § 1, 1992)
Sections 7.08.120 and Section 7.08.130 are deleted, and Section 7.08.110 is amended to read as follows:
Any business license issued by the city may be conditioned, modified, suspended or revoked for cause by the city council.
(Prior code § 6310)
Section 7.08.140 is amended to read as follows:
After hearing, the city council may condition, modify, suspend or revoke a business license for any business activity required to be licensed under this Chapter if the city council finds that one or more of the following conditions exist:
A. 
Business Activities Involving First Amendment Activities.
1. 
That the building, structure, premises or equipment used in the conduct of the business does not comply with any health, zoning, fire, or building and safety laws of the state or ordinances of the city;
2. 
That the licensee, or any employee, agent or manager of the licensee, has violated any federal or state statute or any ordinance or regulation of the city in the course of exercising any rights under the business license which is being considered for revocation;
3. 
That the licensee, or any employee, agent or manager of the licensee, has knowingly made any false, misleading or fraudulent statement of material fact in the application for license, or in any report or statement required to be filed with the tax collector or the city council;
4. 
That the licensee, or any employee, agent or manager of the licensee, has published, uttered or disseminated any false, deceptive or misleading statements or advertisements in connection with the licensed business;
5. 
That the licensee has failed or refused to notify the tax collector of any change in facts as required by this Chapter within 10 days after such change;
6. 
That the licensee, or any employee, agent or manager of the licensee, has violated any conditions or restrictions of the business license; or
7. 
That the licensee, or any employee, agent or manager of the licensee, has allowed, or failed to prevent, the use of the business as a base for unlawful or criminal activity, including, but not limited to, solicitation, prostitution or drug trafficking.
B. 
Business Activities Not Involving First Amendment Activities.
1. 
That the building, structure, premises or equipment used in the conduct of the business does not comply with any health, zoning, fire, or building and safety laws of the state or ordinances of the city;
2. 
That the licensee, or any employee, agent or manager of the licensee, has violated any federal or state statute or any ordinance of the city in the course of exercising any rights under the business license which is being considered for revocation;
3. 
That the licensee, or any employee, agent or manager of the licensee, has been found to have committed a crime of moral turpitude which bears a substantial relationship to the conduct of the business activity for which the business license is being considered for revocation;
4. 
That the licensee, or any employee, agent or manager of the licensee, has knowingly made any false, misleading or fraudulent statement of material fact in the application for license, or in any report or statement required to be filed with the tax collector or the city council;
5. 
That the licensee, or any employee, agent or manager of the licensee, has published, uttered or disseminated any false, deceptive or misleading statements or advertisements in connection with the operation of the licensed business;
6. 
That the licensee has failed or refused to notify the tax collector of any change in facts as required by this Chapter within 10 days after such change;
7. 
That the licensee, or any employee, agent or manager of the licensee, has violated any conditions or restrictions of the business license;
8. 
That the licensee has been held liable for, or has been convicted of, any offense involving the maintenance of a nuisance resulting from any act performed in exercising any rights under the business license which is being considered for revocation;
9. 
That the licensee, or any employee, agent or manager of the licensee, has violated any rule or regulation adopted by the city council or any other governmental agency relating to the licensee's business; or
10. 
That the licensee has conducted the licensed business in a manner contrary to the public health, safety and welfare.
(Prior code § 6311)
Sections 7.08.170 through 7.08.200 are deleted and Section 7.08.160 is amended to read as follows:
A. 
No refunds of any business license fees shall be made to any licensee upon revocation of a business license.
B. 
Following revocation of any business license for cause under this Chapter, no business license to conduct the same business activity shall be issued to the same person for a period of one year.
C. 
Whenever a business license is suspended or revoked, the tax collector shall take into possession the business license for the subject business activity. The licensee shall surrender the business license and license stickers, or similar evidence of a license, to the tax collector.
D. 
Upon revocation or suspension of a business license, the licensee shall immediately cease operation of the business activity. Except as otherwise provided, if the license is suspended, the licensee may resume operation upon expiration of the suspension period.
(Prior code § 6312)
Sections 7.08.220 through 7.08.270 are deleted and Section 7.08.210 is amended to read as follows:
A. 
License Validity and Grounds for Suspension. Whenever an applicant for any business license is required to procure, post or maintain in effect any bond, undertaking, deposit, or policy of insurance, the applicant's business license is valid only while such bond, undertaking, deposit, or policy of insurance is in full force and effect. The business license shall automatically be suspended without notice if at any time such bond, undertaking, deposit, or policy of insurance is not in full force and effect. The tax collector shall notify the licensee in writing of any suspension pursuant to this Section. Within 10 days thereafter, the licensee may request in writing a hearing before the city council. The city council shall hold a hearing in a manner consistent with Section 7.10.040 and, as warranted by the evidence received at the hearing, may revoke the license or terminate the suspension and restore the license. If the licensee does not request a hearing, the license is automatically revoked at the end of 10 days following the notification of suspension.
B. 
Cancellation of Insurance or Bond. Except as otherwise provided, a policy of insurance or a bond or undertaking required under this Chapter shall not be accepted unless it provides that it shall not be cancelled until 30 days after the insurer or surety gives notice thereof to the tax collector. If a licensee learns that such a bond, undertaking or policy of insurance will be or has been cancelled, such licensee shall notify the tax collector within three days of such notice. If a new bond, undertaking or policy of insurance acceptable to the tax collector is filed before the old one is cancelled or expires, then the license will continue in full force.
Any employee, officer or department informed of any modification or cancellation of any insurance policy, undertaking or bond required under this Chapter shall immediately notify the tax collector of such modification or cancellation.
C. 
Contents of Insurance Policy. Except as otherwise provided, in every instance where an insurance policy is required for the licensing of a particular business, such insurance policy shall comply with the following requirements unless the city council, upon application, notice and hearing, directs otherwise:
1. 
It shall be primary and not contributing to any other insurance maintained by the city;
2. 
It shall name the city, its officers, agents and employees, as additional insureds;
3. 
Its liability limits shall be as specified in the regulations pertaining to the specific business;
4. 
It shall bear a deductible in an amount approved by the tax collector;
5. 
It shall be issued by an insurer approved by the city; and
6. 
It shall be endorsed so as to provide the tax collector with 30 days prior notice of any cancellation or modification of the policy.
D. 
Indemnification. Whenever this Chapter requires a business license applicant or licensee to indemnify the city, the applicant or licensee shall be required to execute an indemnification statement in substantially the following form:
"It shall be a condition of this license issued under the Business Regulation Ordinance that the licensee agrees to indemnify, hold harmless, and defend the city, its city council, and each member thereof, and every officer, agent and employee of the city, from any and all liability or financial loss resulting from any suits, claims, losses, or actions brought by any person, and from all costs and expenses of litigation, including attorneys' fees, by reason of injury to any person, including, but not limited to, officers and employees of the licensee, performed under and pursuant to this license, and any and all activities, operations, and conditions in any manner connected therewith or pertaining thereto. Such indemnity shall include, but not be limited to, any and all liabilities, demands, claims, damages, losses, costs and expenses caused or alleged to have been caused by any negligent or other act of this licensee."
(Prior code § 6313)
Chapter 7.10 of the County of Los Angeles Business License Ordinance is amended to read as follows:
7.10.010 Notice and Hearing.
A. 
Notice.
1. 
Notice Where City Manager or City Council Review Required. Upon receipt in proper form of a business license application requiring City Manager or City Council review and approval, as specified in Section 7.06.040, notice of the hearing shall be given at least 10 days prior thereto in the following manner:
a. 
Notice of the hearing shall be posted at the three legal posting places specified in this Code and shall be published in a newspaper of general circulation 10 days in advance of the hearing. Such notice shall include the time, place and date set for hearing as well as the business activity proposed to be operated; and
b. 
Notice shall be mailed, postage prepaid, to those individuals or community or neighborhood groups that have requested from the city written notification of business license applications. Such notice shall include the information specified in subsection A.1.a.
2. 
Notice Where city manager or city council Review Not Required. Upon receipt in proper form of a business license application for a business activity not requiring city manager or city council review and approval as specified in Section 7.06.040, the tax collector shall notice review of the application in the following manner:
a. 
Notice of the submission of a completed application, the period during which any interested party may make written comment regarding the application, the nature of the business activity proposed to be operated and the location of such proposed business activity shall be noticed as required in subsection A.1.A.
B. 
Hearings. The city manager or city council shall have the authority to conduct all hearings required of them under this Chapter. Such hearings shall be conducted as follows:
1. 
Testimony. At the time set for the hearing, or on any date to which the hearing may be continued, the city manager shall hear the applicant, who may present any facts to show why the license should be granted, and shall hear testimony from all other interested persons who attend the hearing to present reasons why the license should or should not be granted. In the event that the city council on appeal elects to accept new evidence, the city council shall follow the same procedure with respect to that evidence. Otherwise, the city council shall hear the appeal on the record, and allow only argument on the record by the applicant and the appellant, if other than the applicant.
2. 
Filing Protests. Any interested person, at any time after the filing of an application or before the close of the hearing regarding such application, or at any time after the filing of an application and before the close of the tax collector's review, may file written letters of support or protest, for or against the granting of such application. In considering the application, the tax collector, the city manager or city council, as applicable, shall give consideration to all such documents so filed.
(Prior code § 6314; Ord. 73 § 1, 1992)
Chapter 7.12 of the County of Los Angeles Business License Ordinance is amended to read as follows:
7.12.010. 
Appeal from Tax Collector's Decision to City Manager.
A. 
Filing. Any person aggrieved by any decision of the tax collector may file with the city clerk a notice of appeal to the city manager within 10 days of the date of mailing of the decision. The notice shall be signed by the appellant or the legal representative of the appellant and shall be sufficient if it states that the appellant appeals from a specified decision or a particular part thereof. The notice of appeal may state briefly the grounds upon which the appeal is based but shall contain no argument, evidence or legal points and authorities.
B. 
Effect of Notice of Appeal. If a timely appeal is filed, the effect of the tax collector's decision shall be stayed pending the city manager's resolution of the matter unless the city manager specifically finds that the public health and safety will be endangered by any such stay.
C. 
Deposit of Estimated Costs. With every notice of appeal filed pursuant to this section, the appellant shall deposit with the city clerk an amount which the tax collector estimates will cover the cost of production of documentation on the matter, including the record of any hearing conducted by the tax collector, which resulted in the decision on which the appeal is taken.
D. 
Accounting of Funds. The city clerk shall keep a permanent and accurate account of all deposits received on appeal. If the actual cost of the record exceeds the amount deposited by the appellant, the appellant shall pay the deficiency; if it is less, the city clerk shall refund the difference to the appellant.
7.12.020. 
Appeals—Notice of Hearing.
Upon receipt of a timely notice of appeal and the deposit of estimated costs, the city clerk shall give not less than 30 days written notice to the appellant, and to the licensee if other than the appellant, of the date, time, and place of the hearing. The city clerk shall, in addition, provide public notice in the same manner in which notice of the original public hearing for the subject license was provided.
7.12.030. 
Appeals—Hearing Procedure.
A. 
Transmission of Evidence. Upon the filing of a notice of appeal and the deposit of estimated costs, the tax collector shall transmit to the city manager the documentation on the matter. Copies of the documentation shall also be delivered to the appellant and to the licensee, if other than the appellant.
B. 
Conduct of Hearing. At the time set for hearing, the city manager shall conduct the appeal. The city manager may, at his/her discretion, receive new evidence or testimony which is not part of the record. The city manager may hear and consider additional argument and points and authorities of law, and may require the parties before it to submit such argument and points and authorities of law prior to rendering any decision on the appeal.
C. 
City Manager Action. Upon reviewing the evidence and considering the parties' arguments and any points and authorities of law submitted, the city manager may either:
1. 
Render a decision upholding, reversing, or modifying in any respect the decision of the tax collector; or
2. 
Remand the matter to the tax collector with directions.
7.12.040. 
Appeal from City Manager's Decision to City Council.
A. 
Filing. Any person aggrieved by any decision of the city manager may file with the city clerk a notice of appeal to the city council within 10 days of the date of mailing of the decision. The notice shall be signed by the appellant or the legal representative of the appellant and shall be sufficient if it states that the appellant appeals from a specified decision or a particular part thereof. The notice of appeal may state briefly the grounds upon which the appeal is based but shall contain no argument, evidence or legal points and authorities.
B. 
Effect of Notice of Appeal. If a timely appeal is filed, the effect of the city manager's decision shall be stayed pending the city council's resolution of the matter unless the city council specifically finds that the public health and safety will be endangered by any such stay.
C. 
Deposit of Estimated Costs. With every notice of appeal filed pursuant to this Section, the appellant shall deposit with the city clerk an amount which the city manager estimates will cover the cost of production of a transcript of documentation on the matter, including the record of any hearing conducted by the city manager, which resulted in the decision on which the appeal is taken.
D. 
Accounting of Funds. The city manager shall keep a permanent and accurate account of all deposits received on appeal. If the actual cost of the transcript exceeds the amount deposited by the appellant, the appellant shall pay the deficiency; if it is less, the city clerk shall refund the difference to the appellant.
7.12.050. 
Appeals—Notice of Hearing.
Upon receipt of a timely notice of appeal and the deposit of estimated costs, the city clerk shall give not less than 30 days written notice to the appellant, and to the licensee if other than the appellant, of the date, time, and place of the hearing. The city manager shall, in addition, provide public notice in the same manner in which notice of the original public hearing for the subject license was provided.
7.12.060. 
Appeals—Hearing Procedure.
(Prior code § 6315; Ord. 73 § 1, 1992)
A. 
Transmission of Evidence. Upon the filing of a notice of appeal and the deposit of estimated costs, the city manager shall transmit to the city council the transcript of the documentation on the matter. Copies of the transcript shall also be delivered to the appellant and to the licensee, if other than the appellant.
B. 
Conduct of Hearing. At the time set for the hearing, the city council shall conduct the appeal. The city council may, at its discretion, receive new evidence or testimony which is not part of the record upon a showing that it could not, in the exercise of due diligence, have been presented at the time of the city manager's decision. The city council may hear and consider additional argument and points and authorities of law, and may require the parties before it to submit such argument and points and authorities of law prior to rendering any decision on the appeal.
C. 
City Council Action. Upon reviewing the evidence and considering the parties' arguments and any points and authorities of law submitted, the city council may either:
1. 
Render a decision upholding, reversing, or modifying in any respect the decision of the city manager; or
2. 
Remand the matter to the tax collector or city manager with directions.
(Prior code § 6315; Ord. 73 § 1, 1992)