The amount of any license tax and penalty imposed by provisions of this chapter shall be deemed a debt to the city, and any person carrying on any business without first having procured a license hereunder from the city so to do shall be liable to an action in name of the city in any court of competent jurisdiction for the amount of the license tax and penalties, on such business.
(prior code § 10-1.601; Ord. 78-09 § 7.1)
In any action brought under or arising out of any of the provisions of this chapter the fact that a party thereto represented himself or herself as engaged in any business for the transaction of which a license is required hereunder, or that such party exhibited a sign indicating such business, shall be conclusive evidence of the liability of such party to pay for a license for such business.
(prior code § 10-1.602; Ord. 78-09 § 7.2)
It shall be the duty of the city clerk to prepare and issue a license under this chapter for every person liable to pay a license hereunder. He or she shall state in each license the amount thereof, the period of time covered thereby, the name of the person to whom issued, the occupation licensed and the location or place of business where such occupation is to be carried on.
(Prior code § 10-1.603)
For the purpose of this chapter, any person shall be deemed to be in business and subject to the provisions of this chapter who does one act of selling, offering for sale, or taking an order for any goods, wares, merchandise, article, thing or service, or offering or soliciting for compensation the rental or any automobile for hire, or furnishing or offering to furnish for compensation bail to any person in any criminal proceeding, or of making a delivery.
(prior code § 10-1.604; Ord. 78-09 § 7.3)
It shall be the duty of the tax collector and he or she is directed, to enforce each and all of the provisions of this chapter, and the chief of police and chief building inspector shall render such assistance in the enforcement of this chapter as may from time to time be required by the tax collector. Each department of the city which issues permits for work to be done shall require the production of a valid unexpired license prior to the issuance of such a permit when appropriate.
(prior code § 10-1.605; Ord. 78-09 § 7.4)
The tax collector in the exercise of the duties imposed upon him or her and acting through his or her deputies, may inspect and examine all places of business in the city to ascertain whether or not the provisions of this chapter have been complied with.
(prior code § 10-1.606; Ord. 78-09 § 7.5)
The tax collector and each of all of his or her deputies and any police officer and any building inspector shall have the power and authority to enter, free of charge, and at any reasonable time any place of business or place where construction is being performed and request an exhibition of license certificate as required to be licensed by this chapter.
(prior code § 10-1.607; Ord. 78-09 § 7.6)
The tax collector, with the written approval of the city attorney and subject to the provisions of this chapter may compromise a claim for business tax where the portion of the claim proposed to be released is one hundred ($100.00) dollars or less; and with the approval of the city council may approve such claim where the portion proposed to be released amounts to more than one hundred ($100.00) dollars.
(prior code § 10-1.608; Ord. 78-09 § 7.7)
The tax collector may make such rules and regulations as are not inconsistent with the provisions of this chapter as may be necessary or desirable to aid in the enforcement of the provisions of this chapter. When, by reason of the provisions of the Constitution of the United States or the Constitution of California, the business license tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done in the city, or in the state of California, as the case may be, the tax collector may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections. Such rules and regulations shall be approved by the city attorney prior to becoming effective.
(prior code § 10-1.609; Ord. 78-09 § 7.8)
If the tax collector is not satisfied that any statement filed as required under the provisions of this chapter is correct, or that the amount of the tax is correctly computed, he or she may compute and determine the amount to be paid and make a deficiency determination upon the bases of the facts contained in the statement or upon the basis of any information in his or her possession or that may come into his or her possession. One or more deficiency determinations of the amount of tax due for a period or periods may be made. When a person discontinues engaging in a business, a deficiency determination may be made at any time within one year thereafter as to any liability arising from engaging in such business whether or not a deficiency determination is issued prior to the date the tax would otherwise be due. Whenever a deficiency determination is made, a notice shall be given to the person concerned in the same manner as notices of assessment are given under Section 5.04.660.
(prior code § 10-1.610; Ord. 78-09 § 7.9)
Whenever any payment, statement, report, request or other communication received by the tax collector is received after the time ordinance for the receipt thereof, but is in an envelope bearing a postmark showing that it was mailed prior to the time prescribed in this chapter for the receipt thereof, or whenever the tax collector is furnished substantial proof that the payment, statement, report, request or other communication was in fact deposited in the United States Mail prior to the time prescribed for receipt thereof, the tax collector may regard such payments, statement, report, request or other communication as having been timely received.
(prior code § 10-1.611; Ord. 78-09 § 7.10)
A. 
Under any of the following circumstances, the tax collector may make and give notice of an assessment of the amount of tax owed by a person hereunder:
1. 
If the person has not filed any statement or return required under the provisions of this chapter;
2. 
If the person has not paid any tax due under the provisions of this chapter;
3. 
If the person has not, after request by time tax collector, filed a corrected statement or return, or furnished to the tax collector adequate substantiation of the information contained in a statement or return already filed, or paid any additional amount of tax due under the provisions of this chapter.
The notice of assessment shall separately set forth the amount of any tax known by the tax collector to be due or estimated by the tax collector, after full consideration of all information within his knowledge concerning the business and activities of the person assessed, to be due under each applicable section of this chapter, and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment.
B. 
The notice of assessment shall be served upon the person either by handing it to him or her personally, or by a deposit of the notice in the United States Mail, postage prepaid thereon, addressed to the person at the address of the location of the business appearing on the face of the business license issued to him or her or to such other address as he or she shall register with the tax collector for the purpose of receiving notice provided under this chapter; or, should the person have no license issued to him or her and should he or she have no address registered with the tax collector for such purpose, then to such person's last known address. For the purpose of this section, a service by mail is complete at the time of deposit in the United States Mail.
C. 
Within ten (10) days after the date of service the person may apply in writing to the tax collector for a hearing on the assessment. If the application for a hearing before the tax collector is not made within the time herein prescribed, the license tax assessed by the tax collector shall become final and conclusive. Within thirty (30) days of the receipt of any such application, unless a later date is agreed to by the tax collector and the person requesting the hearing. Notice of such hearing shall be given by the tax collector to the person requesting such hearing not later than five days prior to such hearing. At such hearing the applicant may appear and offer evidence why the assessment as made by the tax collector should not be confirmed and fixed as a license tax. After such hearing the tax collector shall determine and re-assess the proper tax to be charged and shall forthwith give written notice thereof to the licensee in the manner hereinabove prescribed for giving notice of assessment.
(prior code § 10-1.612; Ord. 78-09 § 7.11)
Any person aggrieved by any decision of an administrative officer with respect to the issuance or refusal to issue a license hereunder, or with respect to the amount of a license tax payable hereunder may, after exhausting other administrative remedies available to him or her appeal to the city council by filing written notice of appeal with the city clerk within ten (10) days after the final administrative decision. The notice shall briefly state the grounds relied upon for such appeal. If such notice of appeal is filed within the time prescribed, the city council shall, within thirty (30) days after filing of the notice of appeal with the city clerk, cause the matter to be set for hearing before the council within sixty (60) days from and after the date of filing of the notice of appeal with the city clerk, unless a later date is agreed to by the council and by the appellant. The council shall cause notice of the time and place of such hearing to be given by the city clerk to the appellant and to the tax collector not less than ten (10) days prior to the time of such hearing. The city clerk shall give such notice by serving it personally, or by depositing it in the United States Mail in Winters, California, postage prepaid, addressed to the appellant at the address shown on the notice of appeal, or if not shown on the notice, at the address of appellant appearing on his or her last license record. The council may continue the hearing from time to time. At such hearing, the council shall consider all evidence offered by the appellant and by the city. The determination of the council shall be final and conclusive, and notice thereof shall be served upon appellant in the manner prescribed above for service of notice of the hearing. The amount of any license tax finally determined, as provided in this section, shall be due and payable as of the date the original license tax was due and payable, together with any penalties which may be due thereon; provided however, if the amount of such license tax shall be fixed in accordance with the original statement of the applicant no penalty shall attach by reason of any delinquency. In the event no appeal is taken to the council from a decision of an administrative officer or agency with respect to the issuance or refusal to issue a license, or with respect to the amount of the license tax, the decision of such administrative officer or agency shall become final and conclusive on expiration of the time fixed for appeal to the council.
(prior code § 10-1.613; Ord. 78-09 § 7.12)
A. 
Any person violating any of the provisions of this chapter or any regulation or rule passed in accordance therewith, including failure to apply for and obtain a business license for any activity so regulated by Section 5.04.040 intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit herein provided, shall be guilty of an infraction as determined by the city's enforcing officer.
B. 
Each violation shall be documented in writing by the city's enforcing officer and sent by certified mail to the operator of the business in violation. Failure to respond to the notice by either abating the violation or by filing a business license application within thirty (30) days receipt of the notice shall constitute an additional violation.
C. 
A violation determined to be an infraction is punishable by a fine of one hundred dollars ($100.00) for the first violation, one hundred fifty dollars ($150.00) for the second violation, and two hundred dollars ($200.00) for a third and any subsequent violations. Infraction penalties become past due if not paid to the city in full within thirty (30) days of issuance. Penalty payments shall be cumulative, with a fine of two hundred fifty dollars ($250.00) due after the second infraction notice, a fine of four hundred fifty dollars ($450.00) due after the third infraction notice, and so on.
D. 
The city may take legal action through small claims court to collect all past due penalties.
(prior code § 10-1.614; Ord. 78-09 § 7.13; Ord. 96-05)
The conviction and punishment of any person for failure to pay the required license tax shall not excuse or exempt such person from any civil action for the license tax debt unpaid at the time of such conviction. No civil action shall prevent a criminal prosecution for any violation of the provisions of this chapter or of any state law requiring the payment of all license taxes.
(prior code § 10-1.615; Ord. 78-09 § 7.14)