Chapter 3.76
ENFORCEMENT--REMEDIES--PENALTY
Sections:
3.76.010 Enforcement authority.
3.76.020 License tax a debt--Court action.
3.76.040 Error by city does not prevent collection of tax due.
3.76.050 Liability of persons engaged in business to pay tax.
3.76.010 Enforcement authority.
It shall be the duty of the license collector, and he is directed to enforce each and all of the provisions of this chapter and Chapters 3.40 through 3.72, and the chief of police and other officers of the city shall render such assistance in the enforcement hereof as may from time to time be required by the license collector or the council. The license collector, in the exercise of the duties imposed upon him hereunder, and acting through his deputies or authorized city officials, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter and Chapters 3.40 through 3.72 have been complied with. The license collector and each and all of his assistants and any police officer shall have the power and authority, subject to the provisions of Chapter 4.13, to enter, free of charge and at any reasonable time, any place of business required to be licensed herein, and demand exhibition of its license certificate. Any person having such license certificate theretofore issued, in his possession or under his control, who willfully fails to exhibit the same on demand, is guilty of a misdemeanor. It shall be the duty of the license collector and each of his assistants to cause a complaint to be filed against any and all persons found to be violating any of the provisions of this chapter and Chapters 3.40 through 3.72. (Ord. C-2-12 §3(part), 2012; Ord. 1-60 §19, 1960).
3.76.020 License tax a debt--Court action.
The amount of any license tax and penalty imposed by the provisions of Chapters 3.40 through 3.72 is 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. 1-60 §20, 1960).
3.76.030 Remedies cumulative.
All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the city shall not bar the use of any remedy for the purpose of enforcing the provisions hereof. (Ord. 1-60 §21, 1960).
3.76.040 Error by city does not prevent collection of tax due.
In no case shall any mistake by city in stating the amount of a license tax prevent or prejudice collection by city what share is actually due from anyone carrying on a business subject to a license tax under this title. (Ord. 2-79 §7, 1979).
3.76.050 Liability of persons engaged in business to pay tax.
In any case pertaining to or arising out of any of the provisions of this title or of any ordinance imposing a license tax, the fact that a party thereto represents himself as engaged in any business or calling for the transaction of which a license is required shall be conclusive evidence of the liability of such party to pay for a license for such business. (Ord. 2-79 §8, 1979).