Chapter 5.16
STATEMENTS AND RECORDS
Sections:
5.16.010 Statement—Limitations—Verification.
5.16.020 Records—Requirements.
5.16.030 Information confidential.
5.16.040 Failure to file statement or corrected statement.
5.16.050 Additional power of collector.
5.16.010 Statement—Limitations—Verification.
No statement shall be conclusive as to the matters set forth therein, nor shall its filing preclude the city from collecting by appropriate action such sum as is actually due and payable under this article. Such statement shall be subject to audit and verification by the collector, his or her deputies, authorized employees or agents 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 their judgment to verify or ascertain the license fee due. (Ord. 572 § 1 Exh. A (part), 2013: Ord. 45 § 1 (part), 1972: prior code § 4-112.010)
5.16.020 Records—Requirements.
All persons subject to this article 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 for at least three years. Alternatively, persons may maintain copies of their annual federal income tax returns in lieu of maintaining the aforementioned records. No such person shall refuse to allow authorized representatives of the collector to examine the records at reasonable times and places. (Ord. 572 § 1 Exh. A (part), 2013: Ord. 45 § 1 (part), 1972: prior code § 4-112.020)
5.16.030 Information confidential.
It is unlawful for the collector or any employee or agent of the city to make known in any manner whatsoever the business affairs, operations or information obtained by an investigation of records and equipment of any person required to obtain a license or to pay a license tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof, to be seen or examined by any person; provided, that nothing in this section shall be construed to prevent:
A. The disclosure to, or the examination of records and equipment by, another city official, employee or agent for collection of taxes for the sole purpose of administering or enforcing this article or collecting taxes imposed under it;
B. The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials of another public agency, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;
C. The disclosure of information and results of examination of records of particular taxpayers, or relating to particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability to the city of those taxpayers;
D. The disclosure, after the filing of a written request to that effect, to the taxpayer, or to the taxpayer’s successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this subsection when in his or her opinion the public interest would suffer thereby;
E. The disclosure of the names and business addresses of persons to whom licenses have been issued, and the general type or nature of their business;
F. The disclosure by way of public meeting or otherwise of such information as may be necessary to permit the decision maker to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for license taxes, or when acting upon any other matter;
G. The disclosure of general statistics regarding taxes collected or business done in the city;
H. Any other disclosure required by applicable law. (Ord. 572 § 1 Exh. A (part), 2013: Ord. 45 § 1 (part), 1972: prior code § 4-113)
5.16.040 Failure to file statement or corrected statement.
A. If any person fails to timely file any required statement, or if after demand therefor made by the collector any person fails to timely file a corrected statement, or if any person subject to the tax imposed by this article fails to apply for a license, the collector may determine the amount of license tax due using such information as is available to the collector.
B. If the collector is not satisfied with information supplied in statements or applications filed, he or she may determine any license tax due using such information as is available to the collector.
C. If the collector makes such a determination, he or she shall give a notice of the amount assessed by serving it personally or by depositing it with the United States Postal Service or any other carrier or delivery service offering prompt delivery, addressed to the person so assessed at his or her last-known address. Such person may, within fifteen days after the mailing or serving of such notice, apply in writing to the collector for a hearing. If such application is made, the collector shall set the matter for hearing within fifteen days. The collector shall give at least ten days’ notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The city manager or a hearing officer designated by the city manager shall consider all evidence produced and shall make findings thereon, which shall be final as to the city, but subject to judicial review pursuant to Code of Civil Procedure Section 1094.5. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment. (Ord. 572 § 1 Exh. A (part), 2013: Ord. 45 § 1 (part), 1972: prior code § 4-114)
5.16.050 Additional power of collector.
In addition to all other power conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for up to thirty days, and in such case to waive any penalty that would otherwise have accrued, except that six percent simple interest shall be added to any tax determined to be payable. (Ord. 572 § 1 Exh. A (part), 2013: Ord. 45 § 1 (part), 1972: prior code § 4-116)