Every person required to have a license under the provisions of this chapter shall make application for the same to the collectors of the city. Such application shall be a written statement upon a form provided by such collector and shall be written by the applicant under penalty of perjury or sworn to by the applicant before a person authorized to administer oaths. The application shall set forth such information as may be necessary for the collector properly to determine the appropriate classification and amount of the business license tax to be paid by the applicant.
If the amount of the business license tax to be paid by the applicant is based upon gross receipts, such application shall set forth the gross receipts for the applicable period, as provided in this chapter.
(Ord. 872 § 1)
Every person making application for a first license shall estimate the gross receipts, the number of tables, machines, devices or other applicable basis for the period to be covered by the license to be issued. Such estimate, if accepted by the collector as being reasonable, shall be used in determining the amount of business license tax to be paid by the applicant; provided, however, that the amount of the business license tax so determined shall be tentative only, and such person shall, within thirty days after expiration of the period for which such license was issued, furnish the collector with a sworn statement, upon a form to be provided by such collector, setting forth information as may be therein required and showing, during the period of such license, the actual gross receipts, number of tables, machines, devices or other applicable basis. The business license tax shall be ascertained and paid upon such applicable basis, credit being given for the tentative business license tax previously paid.
(Ord. 872 § 1)
In all cases, the applicant for the renewal of a license shall submit to the collector for the collector's guidance in ascertaining the amount of the business license tax to be paid by the applicant, a sworn statement upon a form to be provided by the collector, written under penalty of perjury or sworn to before a person authorized to administer oaths. Such form shall set forth such information concerning the applicant's business during the preceding licensing period as may be required by the collector to enable such person to ascertain the amount of the business license tax to be paid by such applicant pursuant to the provisions of this chapter.
(Ord. 872 § 1)
No statements submitted to the collector shall be conclusive as to the matters set forth therein, nor shall the filing of such preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder pursuant to the requirements of this chapter. Any such statement and each of the several items therein contained shall be subject to audit and verification by the collector, the collector's deputies or authorized employees of the city who are hereby authorized to examine, audit and inspect such books and records of the business which is the subject of the statement as may be necessary in their judgment to verify or ascertain the amount of business license tax due.
In no case shall any mistake made in stating the amount of the business license tax prevent or prejudice the collection of what shall actually be due from anyone carrying on a trade, calling, profession or occupation subject to a business license tax under this chapter.
All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales receipts, purchases and other expenditures and shall retain all such records for examination by the collector. Such records shall be maintained for a period of at least three years. No person required under this section to keep records shall refuse to allow authorized representatives of the collector to examine such records at reasonable times and places.
(Ord. 872 § 1)
(a) 
The gross receipts statements filed pursuant to the provisions of this chapter shall be deemed confidential in character and shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known except to the persons charged with the administration of this chapter. It shall not be improper, however, to release the name, address and telephone number of licensed businesses as well as the type of business and other general information which is unrelated to the business gross receipts.
(b) 
Any officer or employee who wilfully violates the provisions of this section shall be deemed guilty of a misdemeanor and shall be punished as in this chapter provided, and such violation shall be cause for discharge from the city's service.
(Ord. 872 § 1; Ord. 1042 § 1)
If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector such person fails to file a corrected statement, or if any person subject to the tax imposed by this chapter fails to submit information required by the collector necessary to determine the business license tax due and payable, or if the collector is not satisfied with the information supplied and the statement filed, the collector may determine the amount of business license tax due from such person by means of such information as he may be able to obtain.
If such determination is made, the collector shall give a notice of the amounts so assessed by serving if personally or by depositing it in the United States Post Office at Davis, California, postage prepaid, addressed to the person so assessed at his or her last known address.
(Ord. 872 § 1)
Any person aggrieved by any decision of the collector with respect to the issuance of a license or the refusal to issue a license or the amount of a license tax may appeal to the city manager by filing a notice of appeal with the city clerk within ten days of such decision.
Any person aggrieved by any decision of the city manager with respect to an appeal of a decision of the collector may appeal to the city council by filing a notice of appeal with the clerk of the council within fifteen days of such decision. The council shall fix a place for hearing such appeal, the time of which shall be within thirty days of receipt of the appeal, and the clerk of the council shall give notice in writing to such person of the time and place of the hearing by serving such notice personally or by depositing it in the United States Post Office at Davis, California, postage prepaid, addressed to such person at his or her last known address. The council shall have authority to determine finally all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter. Failure to appeal the decision of the collector or the decision of the city manager within the time prescribed shall cause such decision to be final and conclusive.
(Ord. 872 § 1; Ord. 2390 § 38, 2012)