Chapter 5.20
ADMINISTRATION AND ENFORCEMENT
Sections:
5.20.010 Tax constitutes debt.
5.20.020 Evidence of liability.
5.20.030 Act of doing business.
5.20.050 Inspection of premises.
5.20.060 Examination of records.
5.20.070 Inspection of licenses.
5.20.080 Compromise of claims.
5.20.100 Deficiency determinations.
5.20.140 Penalty for violation.
5.20.150 Criminal and civil remedies not exclusive.
5.20.010 Tax constitutes debt.
The amount of any license tax and penalty imposed by provisions of this title shall be deemed a debt to the city, and any person carrying on any business without first having procured a license under this title from the city to do so 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. (Ord. 923 §6.1, 1977).
5.20.020 Evidence of liability.
In any action brought under or arising out of any of the provisions of this title, the fact that a party thereto represented himself as engaged in any business for the transaction of which a license is required under this title, 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. (Ord. 923 §6.2, 1977).
5.20.030 Act of doing business.
For the purpose of this title, any person shall be deemed to be in business and subject to the provisions of this title 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 of 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. (Ord. 923 §6.3, 1977).
5.20.040 Enforcement.
It shall be the duty of the tax collector, 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 of this title 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. (Ord. 923 §6.4, 1977).
5.20.050 Inspection of premises.
The tax collector, in the exercise of the duties imposed upon him, and acting through his deputies, may inspect and examine all places of business in the city to ascertain whether or not the provisions of this title have been complied with. (Ord. 923 §6.5, 1977).
5.20.060 Examination of records.
The tax collector and his deputies shall have power to audit and examine all books and records, and, where necessary all equipment, of any person engaged in business in the city, for the purpose of ascertaining the amount of business license tax, if any, required to be paid by the provisions hereof, and for the purpose of verifying any statements, or any item thereof, when filed by any person pursuant to the provisions of this title. If such person, after written demand by the tax collector or his deputy, refuses to make available for audit, examination or verification such books or records as the tax collector or his deputy requests, the tax collector may, after full consideration of all information within his knowledge concerning the business and activities of the person so refusing, make an assessment in the manner provided in Section 5.20.120 of any taxes estimated to be due. (Ord. 923 §6.6, 1977).
5.20.070 Inspection of licenses.
The tax collector and each and all of his deputies 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 in this title and request an exhibition of its license certificate theretofore issued, in his possession or under his control, who willfully fails to exhibit the same on request shall be guilty of a misdemeanor and subject to the penalties provided in this title. (Ord. 923 §6.7, 1977).
5.20.080 Compromise of claims.
The tax collector, with the written approval of the city attorney and subject to the provisions of this title, may compromise a claim for business taxes where the portion of the claim proposed to be released is one hundred dollars or less; and with the approval of the city council may approve such claim where the portion to be released amounts to more than one hundred dollars. (Ord. 923 §6.8, 19775.
5.20.090 Rule promulgation.
The tax collector may make such rules and regulations as are not inconsistent with the provisions of this title as may be necessary or desirable to aid in the enforcement of the provisions of this title. 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 title cannot be enforced without there being an apportionment according to the amount of business done in the city or in the state, 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. (Ord. 923 §6.9, 1977).
5.20.100 Deficiency determinations.
If the tax collector is not satisfied that any statement filed as required under the provisions of this title is correct, or that the amount of the tax is correctly computed, he may compute and determine the amount to be paid and make a deficiency determination upon the basis of the facts contained in the statement or upon the basis of any information in his possession or that may come into his 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 5.20.120. (Ord. 923 §6.10, 1977).
5.20.110 Time of mailing.
Whenever any payment, statement, report, request or other communication received by the tax collector is received after the time prescribed by this title for the receipt thereof, but is in an envelope bearing a postmark showing that it was mailed prior to the time prescribed in this title 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. (Ord. 923 §6.11, 1977).
5.20.120 Assessment.
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 under this title:
1. If the person has not filed any statement or return required under the provisions of this title;
2. If the person has not paid any tax due under the provisions of this title;
3. If the person has not, after request by the 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 title.
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 title, 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 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 to such other address as he registers with the tax collector for the purpose of receiving notice provided under this title; or, should the person have no license issued to him and should he 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 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 prescribed in this section, the license tax assessed by the tax collector shall become final and conclusive. Within thirty days of the receipt of any such application for hearing, the tax collector shall cause the matter to be set for hearing before him not later than thirty days after the date of 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 said 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 reassess the proper tax to be charged and shall forthwith give notice thereof to the licensee in the manner prescribed in this section for giving notice of assessment. (Ord. 923 §6.12, 1977).
5.20.130 Appeal.
Any person aggrieved by any decision of an administrative officer with respect to the issuance or refusal to issue a license under this title, or with respect to the amount of a license tax payable may, after exhausting other administrative remedies available to him, appeal to the city council by filing written notice of appeal with the city clerk within ten days after the final administrative decision. Said 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 days after filing of said notice of appeal with the city clerk, cause the matter to be set for hearing before the council within sixty 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 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 Vacaville, 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 last license record. The council may continue the hearing from time to time. At the 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 in this section 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, together with any penalties which may be due thereon; provided, however, if the amount of such license tax is 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. (Ord. 923 §6.13, 1977).
5.20.140 Penalty for violation.
Any person violating any of the provisions of this title or any regulation or rule passed in accordance therewith or intentionally misrepresenting to any officer or employee of this city any material fact in procuring the license or permit provided for in this title shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punishable by fine or imprisonment, or both. (Ord. 1769, Amended, 9/12/2006; Ord. 923 §6.14, 1977).
5.20.150 Criminal and civil remedies not exclusive.
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 title or of any state law requiring the payment of all license taxes. (Ord. 923 §6.15, 1977).