Alameda Municipal Code § 5-7 Enforcement; Penalties; Refunds

Every annual or quarterly license, which is not paid within a period of thirty (30) days from the time the same becomes due and payable is hereby declared to be delinquent and the Bureau of Licenses shall thereupon add to the license and collect a penalty of ten (10%) percent of the license so delinquent for each month the license remains unpaid, provided that the amount to be added shall in no event exceed sixty (60%) percent of the amount due. The Bureau of Licenses Director may, for good cause shown, waive all or any part of any otherwise applicable penalty.

(Ord. No. 834 N.S.; Ord. No. 2295 N.S.)

(Ord. No. 3075, 7-2-2013; Ord. No. 3155, § 1, 6-21-2016)

The amount of any license fee and penalty imposed by the provisions of this chapter shall be deemed a debt to the City; and any person carrying on any business without first having procured a license from the City to do so shall be liable to action in the name of the City, in any court of competent jurisdiction, for the amount of license, penalties interest and attorneys' fees.

If the fees are not paid when due, such fee, penalty and interest shall constitute an assessment against the licensee's real property and shall be a lien on the property in the amount thereof, which lien continue until the amount thereof including all penalties and interest are paid, or until it is discharged of record.

(Ord. No. 2655 N.S. 8: Ord. No. 834 N.S.; Ord. No. 2295 N.S.)

The conviction and punishment of any person for transacting any business without a license shall not excuse or exempt such person from the payment of any license due or unpaid at the time of such conviction, and nothing herein shall prevent a criminal prosecution for any violation of the provisions of this chapter.

(Ord. No. 834 N.S.; Ord. No. 2295 N.S.)

In any action brought under or arising out of any of the provisions of this code or of any ordinance imposing a license tax, the fact that a party thereto represented himself as engaged in or conducting any business or calling for the conducting of which a license is required, or that such party exhibited a sign indicating such business or calling, shall be conclusive evidence of the liability of such party to pay for a license for such business.

(Ord. No. 834 N.S.; Ord. No. 2295 N.S.)

On order of the City Council, any license fees or penalties, or portion thereof, may be refunded if they were:

a. Paid more than once;

b. Erroneously or illegally collected;

c. Paid in an amount in excess of the correct amount due;

Any person entitled to a refund of any such fees shall file a verified application therefor with the License Collector. Such application may be made only by the person who made the payment, his or her guardian, executor, administrator or heir. Refund shall not be made to an assignee of the applicant.

No person shall be entitled to any such refund of license fees unless application is made within six (6) months from the date such license fees were paid and the failure to file such application within the time prescribed above shall bar any right of recovery. No refund of license fees shall be made where the license was issued under misrepresentation of fact by applicant and such applicant actually engaged in the conduct of the business for which the license was granted.

In all cases the correct amount due for a license shall be paid before any refund is made.

(Ord. No. 834 N.S.; Ord. No. 2295 N.S.; Ord. No. 2472 N.S. 1)

During March of each year, the License Collector shall submit to the City Council a report of delinquent charges and fees. A time, date and place for hearing of the report and any objections or protests thereto shall be fixed by the City Clerk. Not less than ten (10) days prior to the date of such hearing, the Finance Director shall mail written notice thereof to the owner of each of the premises affected thereby, using for this purpose the names and addresses which appear on the last equalized tax assessment roll.

a. At said hearing the City Council shall hear any objections or protests of owners of premises liable to be assessed for delinquent charges of fees. The City Council may make such revisions or corrections to the report as it deems just, after which the report shall be confirmed by resolution. The delinquent charges and fees set forth in the report as confirmed shall constitute special assessments against the respective premises and are a lien on the premises for the amounts of such delinquent charges and fees.

b. Prior to August 10th, a certified copy of the confirmed report shall be filed with the County Auditor, who shall enter each assessment on the tax roll against the respective premises. Said assessment shall be collected at the same time in the same manner as ordinary municipal ad valorem taxes and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for such taxes. All laws applicable to the levy, collection and enforcement of municipal ad valorem property taxes shall be applicable to such assessments.

c. The lien created attaches upon recordation of a certified copy of the confirmed report in the office of the County Recorder and shall continue until the charges and fees are fully paid.

(Ord. No. 2655 N.S. 9)