Chapter 5.04 BUSINESS LICENSE TAX

B. “Carnival” means any group of attractions such as ball games, dice games, whips, ferris wheels or other riding devices, freaks, dancing shows, minstrels or any other like entertainments or game for which a charge is made for attending, playing or participating therein.

C. “Gross receipts” includes the total amount of the sale price of all sales and the total amount charged or received for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares or merchandise. Included in gross receipts shall be all receipts, cash, credits and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from gross receipts shall be cash discounts allowed and taken on sales; credit allowed on property accepted as part of the purchase price and which property may later be sold; any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser; such part of the sale price of property returned by purchasers upon rescission of the contract of sale as is refunded either in cash or by credit; amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected; that portion of the receipts of a general contractor which represent payments to subcontractors; provided, that such subcontractors are licensed under this chapter; and provided, the general contractor furnished the collector with the names and addresses of the subcontractors and the amounts paid each subcontractor. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-1).

5.04.020 License and tax required.

There are imposed upon the businesses specified in this chapter license taxes in the amounts prescribed in this chapter. It is unlawful for any person to transact and carry on any business in the city without first having procured a license from the city so to do or without complying with all applicable provisions of this chapter. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-2).

5.04.030 License – Application.

A. Every person required to have a license under the provisions of this chapter shall make application for such license to the finance department.

B. Upon the payment of the prescribed license tax, the finance department shall issue, to such person applying, a license, which shall contain the following:

1. The name of the person to whom the license is issued;

2. The business licensed;

3. The place where such business is to be transacted and carried on;

4. The date of the expiration of such license;

5. Such other information as may be necessary for the enforcement of the provisions of this chapter. (Ord. 2014-705 § 2 (Exh. A). Code 1961 §§ 11-15, 11-16).

5.04.040 Initial license – Affidavit required.

Upon a person making application for their first license to be issued under this chapter or for a newly established business, in all cases where the amount of license tax to be paid is measured by gross receipts, such person shall furnish to the finance department for guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement, upon a form provided by the finance department 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. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-19).

5.04.050 Initial license – Estimates of gross receipts.

If the amount of the license tax to be paid by the applicant for their first license under this chapter or for a newly established business is measured by gross receipts, they shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the finance department as reasonable, shall be used in determining the amount of the license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the finance department with a sworn statement, upon a form furnished by the finance department, showing the gross receipts during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes for other businesses. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-20).

5.04.060 Initial license – Affidavit and tax payment required.

The finance department shall not issue to any person who is an applicant for his first license under this chapter or for a license for a newly established business another license for the same or any other business, until such person shall have furnished to them the written statement and paid the license tax as required by FMC 5.04.190. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-21).

5.04.070 Renewal licenses – Affidavit.

In all cases, the applicant for the renewal of a license shall submit to the finance department for 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 finance department, written under penalty of perjury, or sworn to before a person authorized to administer oaths, setting forth such information concerning the applicant’s business during the preceding year as may be required by the finance department to ascertain the amount of the license tax to be paid by such applicant pursuant to the provisions of this chapter. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-22).

5.04.080 Affidavits – Audit and inspection for verification.

No statements or affidavits as provided for in this chapter shall be conclusive as to the matters set forth therein, nor shall the filing of such statements preclude the city from collecting by appropriate action such sum as is actually due and payable under the provisions of this chapter. Such statements and each of the several items therein contained shall be subject to audit and verification for a period of three prior years by the finance department or any other authorized employees of the city, who are authorized by this chapter to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due. (Ord. 2014-705 § 2 (Exh. A); Ord. 93-584 § 1. Code 1961 § 11-23).

5.04.090 Inspection of records required.

All licensees, applicants for licenses, and persons engaged in business in the city are required to permit an examination of their books and records for the purposes set forth in FMC 5.04.080. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-24).

5.04.100 Information confidential.

The information furnished or secured pursuant to FMC 5.04.040 and 5.04.090 shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the city shall constitute a misdemeanor. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-25).

5.04.110 Determination of tax by finance department – Authority.

If any person fails to file any statement required by this chapter within the time prescribed therefor, or if, after demand therefor made by the finance department, they fail to file a corrected statement, the finance department may determine the amount of license tax due from such person by means of such information as they may be able to obtain. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-26).

5.04.120 Determination of tax by finance department – Notice – Hearing.

A. If a determination pursuant to FMC 5.04.110 is made, the finance department shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office in the city, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within 15 days after mailing or serving of such notice, make application in writing to the city clerk for a hearing on the amount of the license tax.

B. If such application is made, the city clerk shall cause the matter to be set for hearing within 15 days before the city council. The city clerk shall give at least 10 days’ notice to such person of the time and place of hearing in the manner prescribed in subsection (A) of this section for serving notices of assessment. The council shall consider all evidence produced, and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed in subsection (A) of this section for serving notices of assessment. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-27).

5.04.130 Clerk’s authority to extend filing time and compromise claims.

In addition to all other power conferred upon him, the city clerk shall have the power, for good cause shown, to extend the time for filing any sworn statement required by this chapter for a period not exceeding 30 days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the council, to compromise any claim as to amount of license tax due. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-28).

5.04.140 Appeals of finance department’s decisions.

Any person aggrieved by a decision of the finance department with respect to the issuance or refusal to issue such license may appeal to the city council by filing a notice of appeal with the clerk of the council. The council shall thereupon fix a time and place for hearing such appeal. The clerk of the council shall give notice to such person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office in the city, postage prepaid, addressed to such person at their last known address. The council shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this chapter. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-17).

5.04.150 Separate license required for separate places of business.

A separate license pursuant to this chapter must be obtained for each branch establishment or location of the business transacted and carried on and for each separate type of business at the same location, and each license shall authorize the licensee to transact and carry on only the business licensed thereby at the location or in the manner designated in such license; provided, that warehouses and distributing plants used in connection with and incidental to a business licensed under the provisions of this chapter shall not be deemed to be separate places of business or branch establishments. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-18).

5.04.160 Nontransferability – Location changes.

No license issued pursuant to this chapter shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may upon application have the license amended to authorize the transacting and carrying on of such business under such license at some other location to which the business is or is to be moved. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-3).

5.04.170 Duplicate licenses.

A duplicate license may be issued by the finance department to replace any license previously issued under the provisions of this chapter, which has been lost or destroyed upon the licensee filing a statement of such fact. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-4).

5.04.180 Posting and display of licenses.

A. Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license therefor posted in a conspicuous place upon the premises where such business is carried on.

B. Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license upon their person at all times while transacting and carrying on such business. (Ord. 2014-705 § 2 (Exh. A). Code 1961 §§ 11-5, 11-6).

5.04.190 Tax – Computed on gross receipts.

Every person who engages in business at a fixed place of business within the city shall pay a license tax based upon the immediately preceding calendar year’s gross receipts or immediately preceding corporate fiscal year’s gross receipts at the following rates and in the following classifications:


Classification	Yearly Gross Receipts	Annual License Fee
A	$0 to $10,000	$20.00
B	$10,001 to $20,000	$30.00
C	$20,001 to $40,000	$45.00
D	$40,001 to $80,000	$65.00
E	$80,001 to $140,000	$85.00
F	$140,001 to $260,000	$110.00
G	$260,001 to $500,000	$160.00
H	$500,001 to $900,000	$210.00
I	$900,001 to $1,400,000	$280.00
J	$1,400,001 to $2,000,000	$350.00
K	In excess of $2,000,001	$465.00

(Ord. 2014-705 § 2 (Exh. A); Ord. 94-595 § 1; Ord. 93-584 § 2; Ord. 86-499 § 1. Code 1961 § 11-44).

5.04.195 Insurance agents and brokers.

Every person carrying on business as an insurance agent or insurance broker shall be required to obtain a license and shall be included in the same category as those persons described in FMC 5.04.190, unless otherwise exempt. (Ord. 2014-705 § 2 (Exh. A)).

5.04.200 Tax – Rentals.

A. Every person carrying on the business of renting residences or apartments, and renting four or more units, must obtain a license from the finance department. The fee for such license shall be $16.00 per year for the first four units and $4.00 additional for each unit over four.

B. Every person receiving income from two or more units used commercially shall be required to obtain a license and shall be included in the same category as those persons described in FMC 5.04.190.

C. This section shall be construed as applying to every owner of residences, apartments, buildings or real property, having the possessory right thereof, notwithstanding such persons may not be vested with the fee to the land upon which such residences, apartments or buildings are constructed. (Ord. 2014-705 § 2 (Exh. A); Ord. 86-499 § 2. Code 1961 § 11-45).

5.04.210 Tax – Delivery vehicles.

Every person not having a fixed place of business within the city, who delivers goods, wares or merchandise of any kind by vehicle, or who provides any service by the use of vehicles in the city, shall pay a license tax in accordance with FMC 5.04.190, measured by gross receipts from business done within the city. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-46).

5.04.220 Tax – Nonresident contractors.

Every person not having a fixed place of business in the city, who engages in the business of contracting within the city, shall pay a license tax of $5.00 per day; provided, that any such person may elect to pay a license tax under FMC 5.04.190 measured by gross receipts from business done within the city. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-47).

5.04.230 Tax – Other nonresidential businesses.

Every person not having a fixed place of business within the city, who engages in business within the city, and is not subject to the provisions of FMC 5.04.210 or 5.04.220, shall pay a license tax of $5.00 per day; provided, that any such person may elect to pay a license tax under FMC 5.04.190 measured by gross receipts from business done within the city. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-48).

5.04.240 Tax – Carnivals.

A. Every person owning, maintaining, conducting or presenting a carnival in the city, after having first obtained a permit so to do from the city council, shall be charged a license fee of $50.00 per day, and an additional fee or charge of $5.00 per day for each and every separate show, attraction or exhibition carried on by such person conducting such carnival after such special permit has been granted, all of which fees shall be collected in advance.

B. If the group of attractions as mentioned in subsection (A) of this section is owned or conducted by any one person, or if any one or more of the groups of attractions as mentioned in subsection (A) of this section is owned by different persons exhibiting or showing the attractions at the same time, in each instance, the group of attractions shall, for the purpose of this chapter, be considered a carnival. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-49).

5.04.250 Tax – Circuses and kindred performances.

Every circus, menagerie, acrobatic performance, or exhibition of trained animals connected by or showing with other attractions shall be charged a license fee at the following rates:

A. One-ring circus, $50.00 per day;

B. Two or more ring circus, $100.00 per day. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-50).

5.04.260 Tax – Fortune-tellers and kindred persons.

Repealed by Ord. 2002-637. (Code 1961 § 11-51).

5.04.270 Tax – Coin-operated entertainment devices.

Any establishment maintaining or operating a phonograph or other musical device or any other mechanical device for the purpose of entertainment, the operation of which is permitted, conducted or allowed or made possible by the depositing of any coin, plate, disc, slug or key into any slot, crevice, or other opening or by the payment of any fee, shall pay a license tax based upon the immediately preceding calendar year’s gross receipts from the total of such machines so operated at the rates set forth in FMC 5.04.190. (Ord. 2014-705 § 2 (Exh. A); Ord. 78-414 § 1. Code 1961 § 11-52).

5.04.280 Business exempted under higher laws.

No license tax payable pursuant to this chapter shall be payable by the businesses listed in the following codes: Cal. Const. Art. XX, Section 22 (manufacture, sale, purchase, possession and transportation of alcoholic beverages); Hughes v. Los Angeles, 168 Cal. 764 (1914) (bail bond agents); Cal. Rev. and Tax Code Section 23182 (banks and financial corporations); Cal. Welf. and Inst. Code Section 19633 (blind person operating a vending facility); Cal. Bus. and Prof. Code Section 16000.5 (cafe musicians); Cal. Bus. and Prof. Code Section 16000(b) and Cal. Rev. and Tax. Code Section 7284.1 (minister, rabbi or priest); Cal. Const. Art. XIII, Section 28 (insurance company which pays an in-lieu tax or premium); Cal. Pub. Util. Code Section 5327 (intercity transportation business); Cal. Bus. and Prof. Code Section 16002.2 (laundry equipment); Cal. Pub. Util. Code Sections 1011 and 6001 (public utility franchise); Cal. Bus. and Prof. Code Section 16002.1 (real estate auctioneer); Cal. Bus. and Prof. Code Sections 16000.7, 16001 and 16001.5 (veterans); Cal. Bus. and Prof. Code Section 16002 (wholesaler/commercial traveler); Cal. Health and Safety Code Sections 1523.1(1) and (3), 1566.2, 1568.05(b), 1569.185(a), 1596.803(a)(3), 1597.45(b) (residential care facility or residential family day care home of six people or less, or a small family day care home of eight children or less); Cal. Const. Art. XIII, Section 26 (nonprofit organizations). Such person shall be required to complete a business license application and meet the requirements for a business license, including renewal, and will be required to make payable the Fortuna business improvement district assessment fees set forth in FMC 5.40.030. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-33).

5.04.290 Periodicals exempted.

The provisions of this chapter shall not apply to the publication or sale of newspapers, magazines and other periodicals regularly issued at average intervals not exceeding three months. This exemption does not apply to receipts from job printing. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-34).

5.04.300 Charitable undertakings exempted.

The provisions of this chapter shall not be construed to require the payment of a license tax to conduct, manage, or carry on any business or activity from any institution or organization which is conducted, managed, or carried on wholly for the benefit of charitable purposes or from which profits are not derived, either directly or indirectly, by any individual; nor shall any license tax be required for the conducting of any entertainment, concert, exhibition or lecture on scientific, historical, literary, religious, or moral subjects whenever the receipts of any such entertainment, concert, exhibition or lecture are to be appropriated to any church or school or to any religious or benevolent purpose; nor shall any license tax be required for the conducting of any entertainment, dance, concert, exhibition or lecture by any religious, charitable, fraternal, educational, military, state, county or municipal organization or association whenever the receipts of any such entertainment, dance, concert, exhibition or lecture are to be appropriated for the purpose and objects for which such organization or association was formed and from which profit is not derived, either directly or indirectly, by any individual; provided, however, that nothing in this section shall be deemed to exempt any such organization or association from complying with any of the provisions of this code requiring a permit from the city council or any commission or officer to conduct, manage or carry on any profession, trade, calling or occupation. Such organizations shall be required to complete a business license application and meet the requirements for a business license, including renewal. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-35).

5.04.310 Disabled veterans exempted.

No license tax payable pursuant to this chapter shall be payable by any person who is honorably discharged or honorably relieved from the military, naval, or air service of the United States and who is a resident of this state. Such person shall be required to complete a business license application and meet the requirements for a business license, including renewal. (Ord. 2014-705 § 2 (Exh. A); Ord. 2009-678 § 2. Code 1961 § 11-36).

5.04.320 Interstate commerce – Tax adjustment application.

None of the license taxes provided for by this chapter shall be so applied as to occasion an undue burden upon interstate commerce. In any case where a license is believed by a licensee or applicant for a license to place an undue burden upon such commerce, he may apply to the city clerk for an adjustment of the tax so that it shall not be discriminatory or unreasonable as to such commerce. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-37).

5.04.330 Interstate commerce – Application and testimony.

The application for adjustment provided for in FMC 5.04.320 may be made before, at, or within six months after payment of the prescribed license tax. The applicant for such adjustment shall, by affidavit and supporting testimony, show his method of business and the gross volume of business and such other information as the city clerk may deem necessary in order to determine the extent, if any, of an undue burden on interstate commerce. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-38).

5.04.340 Interstate commerce – Adjustment of tax.

A. After receiving the application for adjustment as provided for in FMC 5.04.320 and 5.04.330, the city clerk shall conduct an investigation and, after having first obtained the written approval of the city attorney, shall fix as the license tax for the applicant, an amount that is reasonable and nondiscriminatory; or, if the license tax has already been paid, shall order a refund of the amount over and above the license tax so fixed.

B. In fixing the license tax to be charged, the city clerk shall have the power to base such license tax upon a percentage of gross receipts or any other measure which will assure that the license tax assessed shall be uniform with that assessed on businesses of like nature, so long as the amount assessed does not exceed the license tax as prescribed by this chapter. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-39).

5.04.350 Interstate commerce – Submission of gross receipts statement.

In establishing a license tax pursuant to FMC 5.04.340, should the city clerk determine the gross receipts measure of license tax to be the proper basis, the applicant may be required to submit, either at the time of termination of applicant’s business in the city, or at the end of each three-month period, a sworn statement of the gross receipts and pay the amount of license tax therefor; provided, that no additional license tax during any one calendar year shall be required after the licensee has paid an amount equal to the annual license tax as prescribed in this chapter. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-40).

5.04.360 Verified statements required for exemptions.

Any person claiming an exemption pursuant to this chapter shall file a verified statement with the finance department stating the facts upon which such exemption is claimed. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-41).

5.04.370 Issuance of tax-free licenses to exempted persons.

The finance department shall, upon a proper showing contained in the verified statement provided for by FMC 5.04.360, issue a license to such person claiming exemption under this section without payment of the license tax required by this chapter. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-42).

5.04.380 Revocation of tax-free licenses.

The finance department, after giving notice and a reasonable opportunity for hearing to a licensee, may revoke any license granted pursuant to the provisions of this chapter upon information that the licensee is not entitled to the exemption as provided by this chapter. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-43).

5.04.390 Purpose of provisions.

This chapter is enacted solely to raise revenue for municipal purposes, and is not intended for regulation. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-29).

5.04.400 Chapter not exclusive of other provisions.

Persons required to pay a license tax for transacting and carrying on any business under this chapter shall not be relieved from payment of any license tax for the privilege of doing such business required under any other sections of this code or other ordinance of the city, and such person shall remain subject to the regulatory provisions of this code and other such ordinances. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-30).

5.04.410 Conflicts with state or federal law.

A. This chapter shall not be construed to require any person to obtain a license prior to doing business within the city if such requirement conflicts with applicable statutes of the United States or of the state.

B. Persons not required to obtain a license pursuant to this chapter prior to doing business within the city because of conflict with applicable statutes of the United States or of the state shall be liable for the payment of the tax imposed by this chapter. (Ord. 2014-705 § 2 (Exh. A). Code 1961 §§ 11-31, 11-32).

5.04.420 Enforcement authority.

It shall be the duty of the city clerk, as directed, to enforce all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement of this chapter as may from time to time be required by the city clerk or the city council. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-7).

5.04.430 Inspection authority.

The city clerk in the exercise of the duties imposed upon the position under the provisions of this chapter, and acting through deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether or not the provisions of this chapter have been complied with. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-8).

5.04.440 Right of entry.

The city clerk and all assistants therein and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required under the provisions of this chapter to be licensed and demand an exhibition of its license certificate. Any person having such license certificate theretofore issued, in their possession or under their control, who willfully fails to exhibit the same on demand, is guilty of a misdemeanor. It shall be the duty of the city clerk and/or assistants to cause a complaint to be filed against any person found to be violating any of the provisions of this chapter. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-9).

5.04.450 Tax deemed debt to city.

The amount of any license tax and penalty imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction for the amount of any delinquent license tax and penalties. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-10).

5.04.460 Remedies cumulative.

All remedies prescribed under the provisions of this chapter shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter. (Ord. 2014-705 § 2 (Exh. A). Code 1961 § 11-11).

5.04.470 Tax – Payment due date.

All annual license taxes under the provisions of this chapter shall be due and payable in advance on the first day of July of each year; provided, that license taxes covering new operations may be prorated for the balance of the license period. Daily flat-rate license taxes shall be payable each day in advance. (Ord. 2014-705 § 2 (Exh. A); Ord. 86-499 § 3. Code 1961 § 11-12).

5.04.490 Tax – Penalty for late payments.

For failure to pay a license tax when due, the finance department shall add a penalty of 25 percent per month, not to exceed 100 percent, of such license tax. Such penalty shall be assessed against the person or business in the event they have not paid for their license within 30 days from the date it becomes due. (Ord. 2014-705 § 2 (Exh. A); Ord. 93-584 § 1; Ord. 86-499 § 5. Code 1961 § 11-14).

5.04.500 Tax – Audit adjustments.

If an audit of the licensee’s application and financial affidavits results in an adjustment to the tax due, the finance department shall add a penalty of 25 percent of the additional amount plus one and one-half percent per month from 30 days after the date it first became due. (Ord. 2014-705 § 2 (Exh. A); Ord. 93-584 § 2).