Chapter 5.16 — POWERS OF LICENSE TAX COLLECTOR

The determination of which business or type or class of business a licensee or applicant is engaged in, and the determination of the applicable variables for computation of the tax to be paid hereunder, shall be an administrative function of the License Tax Collector. (1961 Code, § 13.28; Ord. 402)

The License Tax Collector may revoke or suspend any license held by a licensee after notice and hearing. The only basis for such suspension or revocation shall be the grounds set forth herein, § 5.12.020, or the determination that the licensee has not paid the tax required to be paid as a condition for the issuance of the license. The licensee shall be given at least five (5) days notice, which notice shall specify the grounds for revocation or suspension, the time and place of the hearing, and shall require the licensee to show cause why his or her license should not be revoked. Within three (3) days after the decision, the License Tax Collector shall notify the licensee thereof.

(1961 Code, § 13.29; Ord. 402)

• A. It shall be the duty of the License Tax Collector to enforce each and all of the provisions of this division, and the Chief of Police and other department heads shall render such assistance in the enforcement thereof as may from time to time be required by the City Manager or the City Council.

• B. The License Tax Collector in the exercise of his or her duties hereunder, and acting through any authorized deputies or assistants, as may be designated from time to time by the City Manager, may examine all places of business in the city to ascertain compliance with this division. If an audit is required, such audit shall be undertaken within thirty (30) days at a time and place convenient to the licensee.

• C. The License Tax Collector, his or her authorized deputies and assistants, and any police officer shall have the power and authority to enter, free of charge, at any reasonable time, any place of business required to be licensed hereunder; provided, that such place of business was open to the public at the time of entry, and demand an exhibition of its license. Any person having such license in his or her possession or under his control who willfully fails to exhibit the same on demand shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of Chapter 5.12. It shall be the duty of the License Tax Collector and each of his or her assistants to cause a complaint to be filed against any and all persons found to be violating this division.

• (1961 Code, § 13.30; Ord. 402)

In addition to all other power conferred upon him, the License Tax Collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty (30) days, and in such case to waive any penalty that would otherwise have accrued; and shall have the further power, with the consent of the Council, to compromise any claim as to amount of license tax due.

(1961 Code, § 13.31; Ord. 402)