Chapter 5.12 ADMINISTRATION, ENFORCEMENT AND APPEAL

A. In computing the gross receipts under Section 5.16.020, there shall be deducted the amount of gross receipts which has been the measure of a license tax paid to any other city.

B. In computing gross receipts under Section 5.16.020, there shall be deducted the amount of gross receipts which has been the measure of any transient occupancy tax imposed by the city and collected by the license during the particular quarter. (Ord. 411 § 4, 1966; Ord. 410 § 2 (part), 1966: prior code § 2122)

5.12.020 Right to appeal.

A. Any person aggrieved by any decision or action of the director of finance with respect to issuance or refusal to issue of a license to such person or with respect to the classification, reclassification, adjustment, exemption or any other matter relating to the license or license tax affecting such person, may appeal the same by filing a notice of appeal with the city clerk.

B. The council shall thereupon fix a time and place for hearing such appeal, which shall be within fifteen days or at its next succeeding regular meeting, whichever is later.

C. The city clerk shall give notice to such person of the time and place of hearing in the manner provided in Section 5.12.170. (Ord. 410 § 2 (part), 1966: prior code § 2151)

5.12.030 Review by council.

A. With respect to any decision of the director of finance which is required by him to be filed with the council, the council may at any time within six months after such filing, conduct a hearing on and consider such decision and all matters pertinent thereto.

B. Notice of such hearing shall be given, and said hearing shall be conducted, and said matter determined substantially in the manner provided in the case of appeals in Section 5.12.020.

C. The determination of the council shall be final, and the effective date shall be the first day of the next license term of such license thereafter. (Ord. 410 § 2 (part), 1966: prior code § 2152)

5.12.040 Revision of decision.

A. The director of finance is authorized to revise any decision which he has made and which he subsequently determines to have been in error or based on erroneous or incomplete information, with the consent of the council or the city attorney.

B. The director of finance is authorized to revise any prior decision on the basis of new information furnished in an application for renewal of license.

C. Whenever a decision has been so revised, a copy or notice of which was required to be filed with the council, the director of finance shall file a copy or notice of such revised decision with the council.

D. Any decision of the director of finance authorized by this chapter shall be immediately effective when made, and shall continue in effect until:

1. Revised by him as in this section provided;

2. The effective date of a determination of such matter by the council after appeal or review as provided in this chapter;

3. The effective date of an amending ordinance which makes a different provision as to the subject matter. (Ord. 410 § 2 (part), 1966: prior code § 2153)

5.12.050 License application and contents.

A. Every person required to have a license under the provisions of this title shall make application for the same with payment of the prescribed license tax to the director of finance at least ten days before the issuance of said license. The director of finance shall issue to such a person a license which shall contain:

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

2. The name of the business licensed;

3. The classification of said business;

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

5. The effective date and the date of expiration of such license;

6. Such other information as may be necessary for the enforcement of the provisions of this title.

B. If a person desires to state (under oath or declaration under penalty of perjury) in any statement, application, petition or notice of appeal that his gross receipts for a period under consideration do not exceed a specified amount, he need not disclose the exact amount thereof, and the license tax shall be based upon the amount so specified. The provisions of this paragraph shall not exempt any person from any of the provisions of Sections 5.12.110 or 5.12.120, nor from furnishing any information, testimony, document or record when so required by any subpoena issued by the city council or any court proceedings. (Ord. 641 § 1, 1982; Ord. 411 § 7, 1966: Ord. 410 § 2 (part), 1966: prior code § 2161)

5.12.060 First license.

A. 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 director of finance for his guidance in ascertaining the amount of license tax to be paid by the applicant, a statement verified by the applicant on a form provided by the director of finance setting forth such information as he may deem necessary to determine the amount of license tax to be paid by the applicant.

B. If the amount of the license tax to be paid by the applicant is measured by gross receipts, the applicant shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the director of finance as reasonable, shall be used in determining the amount of license tax to be paid by the applicant upon issuance of the first license; provided however, the amount of the license tax so determined shall be tentative only, and such persons shall, within thirty days after the expiration of such license term, furnish to the director of finance a verified statement upon a form furnished by the director of finance showing the gross receipts during the license term, and the license tax for such term shall be finally ascertained and paid taking into account the amount paid at the time such first license was issued.

C. The director of finance shall not issue to any such person another license for the same or any other business, until such person shall have furnished to him a written statement and paid the license tax as required by this title. (Ord. 410 § 2 (part), 1966: prior code § 2162)

5.12.070 Waiver of application or receipts estimate.

A. With respect to any license terminating not later than December 31, 1966, the director of finance is authorized to waive the requirement for furnishing a written application for a license or an estimate of gross receipts for the period to be covered by the license, in which case he is authorized to issue a license under the following conditions:

1. In the case where a license has been issued to said person for a particular business and a license tax paid therefor under the provisions of this title and the term of which license expires on or immediately prior to or after the effective date of the ordinance codified in this title, upon tentative payment of a sum equal to the license tax payable for such term; or

2. In the case where a license has been issued under the provisions of this title, upon tentative payment of a sum equal to the tentative license tax payable for the previous license term; or

3. In all other cases, upon tentative payment of the amount of the minimum license tax for the particular classification for such term.

B. Any policy of the director of finance for such waivers shall be uniform as to all businesses with respect to any particular license, except in the case of the business established after the effective date of the ordinance codified in this title, in which case the director of finance shall not waive such requirement unless he shall determine that the city is secure in the collection of the license tax in full.

C. Within thirty days after expiration of the license term, the license tax for such term shall be finally ascertained and paid, taking into account the amount paid when such license was issued. (Ord. 410 § 2 (part), 1966: prior code § 2166)

5.12.080 License contents, extensions and compromises.

A. The director of finance shall have authority for good cause shown, to extend the time for filing any required statement or application or other information for a period not exceeding thirty days, and in such case to waive any penalty that would have otherwise accrued.

B. The director of finance shall have authority, with the consent of the council, to compromise any claim as to the amount of license tax, penalty or interest due.

C. The director of finance shall have authority to determine the form and content of any license, application, petition, claim, notice or other document required by or for the application of this title, except as may have been otherwise provided by resolution of the city council or by the provisions of this title. (Ord. 410 § 2 (part), 1966: prior code § 2167)

5.12.090 Agent of licensee authorized.

Any application, petition, statement, claim, notice or other documents required of an applicant or licensee may be signed or verified by the duly authorized agent of such licensee. (Ord. 410 § 2 (part), 1966: prior code § 2168)

5.12.100 Penalties and refunds.

A. For failure to pay a license tax within one calendar month from the due date thereof there shall be added on the last day of each calendar month after the due date thereof a penalty of twenty-five percent of the unpaid balance continuing until such license tax is fully paid, but not continuing beyond the last day of the sixth month from the due date. The penalty shall not exceed one hundred percent of the original fee.

B. For failure to make application for a license for a newly established business on or before the first day any business is carried on or transacted, a penalty of twenty-five percent of the license tax or ten dollars, whichever is more, shall be added; and if not applied for within thirty days from the first day any business is carried on or transacted, a penalty of twenty percent of the license tax or twenty dollars, whichever is more, shall be added.

C. The unpaid balance of any tax and penalty shall bear interest at the rate of one-half of one percent per month or fraction thereof, computed from the last day of the sixth month following the due date of such tax.

D. If through any error in computation or classification any person shall pay any sum in excess of that tax finally determined to be due under the provisions of this title, he shall be entitled to a refund of the excess.

E. If any business subject to a tax based on gross receipts shall cease for any reason, the person holding a valid license may make written claim of a refund on account of any prepaid license tax in excess of that finally determined to be due and the tax for the license term in which such business ceased shall be based on the actual receipts during such term.

F. If any business subject to a flat rate tax shall cease for any reason there shall be no refund or prorate of any prepaid tax, except as follows:

1. If the prepaid tax was for a term of one year, and if an alternate tax is provided for terms of one month, the tax shall be computed on the basis of the tax applicable to a term of one month, multiplied by the number of months during which the business was carried on including the month of cessation, and any excess of the prepaid tax over the amount of tax so computed shall be refunded;

2. If the prepaid tax was for a term of one month, and if an alternate tax is provided for one day, the tax shall be computed on the basis of the tax applicable to one day, multiplied by the number of days during which the business was carried on, and any excess of the prepaid tax over the amount of tax so computed shall be refunded;

3. If the prepaid tax was for a term of one year and if no alternate tax is provided for any lesser period, the amount of the prepaid tax shall be prorated and refunded according to the number of whole months in the year remaining after the month in which the cessation occurred.

G. Whenever any person is entitled to any refund under any provision of this title or whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the city under this title, it shall be refunded upon the filing of a verified claim in writing therefor with the director of finance, stating the specific ground upon which the claim is founded, within three years from the date of payment. The claim shall be made on forms provided by the director of finance. If the claim is approved by the director of finance the excess amount collected or paid may be credited on any amounts then due and payable from the person by whom it was paid and the balance may be refunded to such person or his personal representative or assigns. (Ord. 582 § 7, 1978; Ord. 411 § 8, 1966: Ord. 410 § 2 (part), 1966: prior code § 2169)

5.12.110 Audit and verification.

A. No statement, application, petition or notice of appeal 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.

B. Such statements and each of the several items therein contained shall be subject to audit and verification by the director of finance, his deputies or authorized employees of the city who are authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in the judgment of the director of finance to verify or ascertain the amount of license tax due.

C. All licensees, applicants for licenses and persons engaged in business in the city are required to permit an examination of such books and records for the purposes mentioned in this section.

D. All information furnished or secured pursuant to the provisions of Sections 5.12.060, 5.12.110 and 5.16.090 shall be confidential, except to the extent that disclosure or use of such information is required in the proper administration or enforcement of this title; and any other disclosure or use of such confidential information by any officer or employee of the city unless authorized by the licensee shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provisions of this title. (Ord. 411 § 9, 1966: Ord. 410 § 2 (part), 1966: prior code § 2171)

5.12.120 Failure to file statement.

A. If any person fails to file any required statement within the time prescribed, or if after demand therefor by the director of finance he fails to file a corrected statement, the director of finance may determine the amount of license tax due from such person, by means of such information as he may be reasonably able to obtain.

B. Within ten days after his decision, the director of finance shall give such person notice thereof, and shall file a copy of such decision with the city council.

C. Such person may appeal such decision, according to the procedure provided for appeals, by filing a written notice of appeal with the city clerk within fifteen days from the service of the notice of such decision upon him. Determination of the city council on such appeal shall be final.

D. If such person shall fail to make such appeal in the manner prescribed, the decision of the director of finance shall be final with respect to the license term in question. (Ord. 410 § 2 (part), 1966: prior code § 2172)

5.12.130 License nontransferable.

A. No license issued pursuant to this title 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 therefor and paying a fee of six dollars and twenty-five cents have a license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is, or is to be, moved.

B. Where a person conducts an additional type of business as provided by Section 5.04.030 (C), (D), his license may be amended to show such additional business, provided that his rate of tax for the period from which such additional business was conducted shall be at the highest classification and tax rate with respect to any such businesses so conducted. (Ord. 582 § 8, 1978; Ord. 410 § 2 (part), 1966: prior code § 2173)

5.12.140 Licenses issued under previous ordinance.

Where a license for revenue purposes has been issued to any business by the city and the tax paid therefor under the provisions of any provision of the Ordinance Code of 1954 or any other ordinance heretofore enacted, and the term of said license has not expired, then the license tax prescribed for said business by this title shall not be payable until the expiration of the term of such unexpired license. (Ord. 410 § 2 (part), 1966: prior code § 2174)

5.12.150 Duplicates.

A duplicate license may be issued by the director of finance to replace any license previously issued hereunder which may have been lost or destroyed upon the licensee filing a verified statement of such fact, and at the time of filing such statement paying to the director of finance a duplicate fee of six dollars and twenty-five cents. (Ord. 582 § 9, 1978; Ord. 410 § 2 (part), 1966: prior code § 2175)

5.12.160 Posting and keeping.

All licenses must be kept and posted in the following manner:

A. Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license 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 his person at all times while transacting and carrying on such business, or in the case where a license tax is imposed in connection with individual vehicles, such license shall be kept in such vehicle. (Ord. 410 § 2 (part), 1966: prior code § 2176)

5.12.170 Manner of giving notices.

Unless otherwise provided, in any case where notice is required to be given to any person under the provisions of this title, it shall be personally served on such person or deposited in the United States Post Office or a postal facility within the city, postage prepaid, addressed to such person at his last known address. Where such notice is of a hearing, such service or such mailing shall be carried out not later than the tenth day prior to the date fixed for such hearing. (Ord. 410 § 2 (part), 1966: prior code § 2177)

5.12.180 Amendment of provisions.

Nothing in this title shall be deemed to limit the authority of the city council to amend this title in any respect, nor to require any hearing or other procedure herein mentioned in connection with such amendments. (Ord. 410 § 2 (part), 1966: prior code § 2178)

5.12.190 Enforcement.

A. It shall be the duty of the director of finance, and he is directed to enforce each and all of the provisions of this title, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the director of finance or the city council.

B. The director of finance in the exercise of the duties imposed upon him hereunder, and acting through his deputies and duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this title have been complied with.

C. The director of finance, his deputies, and duly authorized assistants, 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 to be licensed herein, and demand a showing of its license certificate and/or receipts for tax. Any person having such license certificate or receipt theretofore issued, in his possession or under his control, who wilfully fails to show the same on demand shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this title.

D. Whenever the amount of a license tax is delinquent and such tax or any interest or penalty accrued thereon remains unpaid, the director of finance shall order the license cancelled and shall cause the same to be surrendered or seized for such purpose. No notice of the making of such order need be given to the holder of such license, and the director of finance, his deputies, and duly authorized assistants, and any police officer shall have the power and authority to enter at any reasonable time any premises where such license may be or they may believe the same to be and demand and seize such license and deliver the same to the director of finance. Any person having such license in his possession or under his control who wilfully fails to deliver the same to the director of finance or other persons mentioned in the paragraph after such order of cancellation and upon demand shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this title.

E. It shall be the duty of the director of finance to cause a complaint to be filed against any and all persons found to be violating any of the provisions of this title. (Ord. 410 § 2 (part), 1966: prior code § 2181)

5.12.200 Tax a debt.

A. The amount of any license tax, penalty or interest imposed by the provisions of this title 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, penalty or interest.

B. No license or renewal license shall be issued to any person who is indebted to the city for any tax, penalty or interest which may become due under this title until the same has been paid in full. (Ord. 410 § 2 (part), 1966: prior code § 2182)

5.12.210 Remedies cumulative.

All remedies prescribed in this title 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 title. (Ord. 410 § 2 (part), 1966: prior code § 2183)

5.12.220 Violations.

A. Any person who wilfully fails to keep and post a valid license in the manner required by Section 5.12.160, or who attempts to transfer a license contrary to the provisions of Section 5.12.130, or permits any other person to make use of his license in a manner not authorized by this title, or refuses on proper demand to permit entry at any reasonable time into or upon his place of business or examination of his books and records by the persons so authorized by and for the purposes of this title, shall be guilty of a misdemeanor and be subject to the penalties provided by this title.

B. Any person who knowingly or intentionally misrepresents to any officer or employee of the city any material fact in procuring any license shall be guilty of a misdemeanor and be subject to the penalties provided by this title.

C. Any act or omission declared by this title to be unlawful is a misdemeanor and shall subject the person guilty thereof to the penalties provided by this title. (Ord. 410 § 2 (part), 1966: prior code § 2184)

5.12.230 Penalty for violation.

A. Any person violating any of the provisions or failing to comply with any of the mandatory requirements of this title shall be guilty of an infraction and upon the conviction thereof shall be punishable by:

1. A fine not exceeding fifty dollars for a first violation;

2. A fine not exceeding one hundred dollars for a second violation of the same ordinance within one year;

3. A fine not exceeding two hundred and fifty dollars for each additional violation of the same ordinance within one year.

B. Each such person is guilty of a separate offense for each and every day during any portion of which any violation of the ordinances of the city is committed, continued or permitted by any such person; and such person shall be punished accordingly. (Ord. 582 § 11, 1978: Ord. 505 § 2 (part), 1973: Ord. 410 § 2 (part), 1966: prior code § 2185)

5.12.240 Procedures for revocation of business license.

A. Notwithstanding the specific provisions applicable to particular licenses or permits in this title, following a hearing, a designated hearing officer may revoke any license or permit issued under this title after it has been issued, when any one or more of the following grounds are found to exist:

1. Illegal issuance of the permit or license.

2. Issuance of the permit or license without authority or power.

3. Issuance under an unauthorized ordinance or under an ordinance illegally adopted.

4. Issuance in violation of an ordinance.

5. When the business license or permit was procured by fraud or false representation of facts.

6. When issued through mistake or inadvertence.

7. When the license or permit application contains false or misleading statements, evasions or suppression of material facts.

B. Other grounds for revocation in addition to those stated in subsection (A) of this section are as follows:

1. Substantial violations of the terms and conditions on which a license or permit is issued.

2. Violation of ordinances or laws authorizing or regulating the license or permit, or regulating the business activity or purpose for which the license or permit is issued.

3. Conviction of infractions of or offenses under such an ordinance or law.

4. Wrongful behavior of a substantial character and of a public concern in relation to the licensed activity.

5. When reasonably necessary in the interests of protection of the public health, safety, peace or welfare.

C. Before any such license or permit shall be canceled or revoked, the holder of such license or permit shall be given two weeks’ notice of a hearing to be held by the hearing officer as outlined under the provisions in the Dinuba Municipal Code (Sections 1.18.160, Hearing officer; 1.18.170, Hearing procedure; and 1.18.180, Hearing officer’s decision) at which time the holder of such license or permit must show cause why such license or permit should not be revoked. The notice to be given to the holder of such license or permit must state the grounds and the reasons for the forfeiture, cancellation and/or revocation, and must also state the date on which the hearing is set. Provided, however, the city manager may immediately revoke the license or permit of any business or activity for any of the grounds set forth in subsection (A) of this section, when any such license or permit has been issued for a period of less than seventy-two hours, and any such determination by the city manager shall be deemed conclusive unless the holder of the license or permit appeals to the city council within five calendar days of the notice of revocation. Pending any such appeal to the city council, the license or permit shall remain revoked. (Ord. 2021-02 § 1, 2021)