Artesia Municipal Code Art. 4 General Duties of City's Tax Collector

(a) Generally. The Tax Collector shall be empowered to issue all necessary rules and regulations to implement the provisions of this article and to do all things necessary and proper to effectuate the purpose and intent of this article.

(b) Determination of Business Classification. The Tax Collector shall make all determinations of the class of business in which an applicant for a business license is deemed to be engaged under this chapter.

(1) Application for Reclassification. In the event an applicant disagrees with the determination of the Tax Collector as to the class of business in which the applicant is engaged, the applicant may file an application for reclassification with the Tax Collector, on the form prescribed by the Tax Collector. The application shall set forth with specificity the facts upon which it is based. Upon receipt of a reclassification application, the Tax Collector shall investigate and review the matter and shall either affirm the original classification or assign a new classification and shall notify the applicant of the decision in writing.

(2) Limitation on Applications. The Tax Collector may refuse to accept an application for reclassification from an applicant who has applied for reclassification within the previous 12 months if the application fails to state material and relevant facts which were not and could not have been presented in the previous reclassification application.

(3) Finality of Director's Determination. The decision of the Director on an application for reclassification shall be final.

(c) Apportionment of Taxes. Where, by reason of the provisions of the Constitution of the United States or the Constitution of the State of California, the business license tax imposed by this article cannot be enforced without there being an apportionment according to the amount of business done in the City, or in the State of California, as the case may be, the Tax Collector may make such rules and regulations for the apportionment of the tax as are necessary to comply with constitutional requirements. Such rules and regulations shall be approved by the City Attorney prior to becoming effective.

(d) Deposit of Taxes and Fees with City Treasurer. The Tax Collector shall, at the end of each business day, deposit with the City Treasurer all business license taxes, and penalties thereon, as authorized by this article, which were collected during that business day.

(Ord. 543, § 3)

No business license shall knowingly be issued or renewed when, at the time of making application for any license or renewal thereof, the applicant is indebted to the City for any unpaid license taxes, permit fees, transient occupancy taxes, or unpaid invoices for any rates, fees or charges imposed pursuant to this Code. The Tax Collector may enter into an agreement with any person so indebted to the City to establish a schedule for the payment of such indebtedness and any delinquencies and interest thereon. In such agreement, the debtor shall acknowledge such debt to the City and shall agree that if any default occurs in the payment of any installment agreed to be paid thereunder, the entire amount to be paid shall become immediately due and payable, and that, if suit is brought to enforce collection of the amount agreed to be paid under such agreement, the debtor shall pay all costs of suit incurred by the City, including reasonable attorneys' fees. If such an agreement is executed, and all other provisions of this article are complied with, a license for the applicable license period may be issued to such person upon payment of the license tax prescribed for such license period, together with any penalties thereon.

(Ord. 543, § 3)

The Tax Collector shall prepare and issue a license to every applicant who pays the business license tax required by this article unless the applicant has been denied a business license pursuant to Section 3-1.316. When the required license tax has been paid, the Tax Collector shall deliver the original license to the licensee named therein and shall retain a copy thereof on file with the City. Each license shall designate the amount of the tax paid, the date of expiration, the name of the licensee, the type of business licensed, and, if a fixed place of business, the address at which such business is to be conducted.

(Ord. 543, § 3)

No license tax shall be refunded unless it is determined by the Tax Collector that the tax has been paid in error, computed incorrectly, overpaid, or collected illegally. No refund shall be made unless a request is received by the Tax Collector within one year after the payment of the license tax.

(Ord. 543, § 3)

No error or mistake on the part of any person issuing a license, including an error in the determination of the amount of any license tax due, shall preclude the collection by or for the City of the amount actually due from anyone commencing or conducting any business which is subject to payment of such license tax.

(Ord. 543, § 3)

In addition to his or her other powers, the Tax Collector shall have the further power, with the consent of the City Council, to compromise any claim as to the amount of the license tax due.

(Ord. 543, § 3)

(a) Inspection. The Tax Collector may inspect all places of business in the City to ascertain whether there has been compliance with the provisions of this article. The Tax Collector, all police officers of the City, and any other duly authorized agent or authorized employee of the City, shall be authorized to examine the books and records of all persons licensed to do business for the purpose of ascertaining the amount of license taxes required to be paid. Such persons shall also be authorized to enter, at any reasonable time, any place of business required to be licensed by this article, to demand the production of the business license, books, records and other documents, and to enforce the provisions of this article and of Article 2.

(b) Licensee's Duty to Maintain Records. Every person subject to the provisions of this article shall maintain complete records concerning all personnel employed in the business conducted by such person, including payroll records, personnel records, withholding tax records, and all records and reports as to labor, wages, or personnel made to, or required by, all governmental regulatory agencies. Such records shall be maintained for a period of not less than three years. No person required to keep such records shall refuse to allow any authorized representative of the Tax Collector to inspect said records at reasonable times and places, and in no event later than 72 hours after an inspection request has been made.

(c) Enforcement Personnel. For the purpose of enforcement of this chapter, the Tax Collector may, with the prior authorization of the City Council, engage accountants, auditors, investigators and consultants to examine the books and records of any person doing business in the City. Such books and records may include, without limitation, income tax returns as filed with the Franchise Tax Board, and sales or transactions and use tax records maintained by the State Board of Equalization. Any failure or refusal on the part of any person licensed or required to be licensed under this chapter to produce documents, or to permit their examination by duly authorized personnel, shall constitute a violation of this Code.

(d) Enforcement Remedies. The conviction of any person for violating any provisions of this chapter shall not relieve such person from paying the license tax for a business, nor shall the payment of any license tax or the issuance of a business license preclude a criminal prosecution for the violation of any provisions of this chapter or of this Code. All remedies prescribed hereunder shall be cumulative, and the use of one or more remedies shall not bar the use of any other remedy for the purpose of enforcing this chapter.

(e) Sealing of Illegal Coin-Operated Devices. In addition to such other remedies as may be available to the City, the Tax Collector, or any other duly designated employee of the City, shall be authorized to seal any coin-operated machine or device which is determined to be illegally placed or maintained within the City, or which does not have conspicuously displayed thereon any tag or other identification required by this chapter evidencing that the applicable business license tax has been paid. The sealing of any machine or device shall not preclude the City from confiscating such machine or device. When any such machine or device has been sealed by the City, it is unlawful for any person to break, cut, remove, mutilate or destroy such seal without the prior written consent of the Tax Collector.

(f) (Reserved)

(g) Prompt Judicial Review. Any interested person or entity may seek judicial review of a final City decision made pursuant to this article in accordance with the provisions of Section 1-2.08 of the Artesia Municipal Code.

(Ord. 543, § 3; Ord. 564U, § 4)