Clayton Municipal Code Art. II Administration

The collector shall administer and enforce this chapter. The collector shall examine each place of business in the city to determine whether this chapter is being complied with.

(Ord. 181, Sec. 2, 1978)

The collector and each police officer and each person employed as a license inspector may:

A. File complaints and make arrests for the violation of this chapter.

B. Enter free of charge during regular business hours any place of business for which a license is required and demand the exhibition of the license certificate.

(Ord. 181, Sec. 2, 1978)

A. Extend the time for filing information required for a period of not more than thirty (30) days and to waive the penalty that otherwise would accrue. However, in this case, the amount determined to be due, if any, bears interest at ten percent (10%) simple interest from the original due date.

B. Compromise disputed claims as the license tax.

C. Adopt forms and prescribe information to be given in the forms.

(Ord. 181, Sec. 2, 1978)

The city council may by resolution adopt administrative rules and regulations necessary to carry out this chapter.

(Ord. 181, Sec. 2, 1978)

The collector and each representative of the city having an administrative duty shall keep confidential all information concerning the business affairs and operations obtained by an investigation of records in the discharge of official duty and the amount and source of income, profits, losses, expenditures set forth in statement or application. However, this section does not prevent:

A. The disclosure or examination of records and equipment by another city official for collection of taxes for the purpose of administering this chapter or collecting taxes imposed by it.

B. Disclosure of information to or the examination of records by federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists.

C. Disclosure of information to a grand jury or court of law upon subpoena.

D. Disclosure of information and results of examination of records of particular taxpayers to a court of law in a proceeding brought to determine the existence of amount of license tax liability to the city.

E. Disclosure to the taxpayer or his successor, administrator, assignee, or guarantor, if directly interested, of information as to the items included in the measure of the paid tax, unpaid tax or amount of tax required to be collected, interest and penalties. However, the city attorney must approve each such disclosure and the collector may refuse to make the disclosure referred to in this paragraph when in his opinion the public interest would suffer.

F. Disclosure of the name and address of a person to whom a license is issued and the general type or nature of the business.

G. Disclosure by way of public meeting or otherwise of such information as may be necessary to the city council to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for license taxes, or when acting upon any other matter.

H. Disclosure of general statistics regarding taxes collected or business done in the city.

(Ord. 181, Sec. 2, 1978)

A person aggrieved by a decision of the collector or of any other officer of the city made under this chapter may appeal from the decision to the city council.

A person appealing a decision shall file written notice of the appeal with the city clerk within fifteen (15) days after notice of the decision. The notice shall state the grounds relied upon for appeal.

The city clerk shall cause the matter to be set for hearing before the city council within thirty (30) days from the date of receipt of the notice of appeal, giving the appellant not less than ten (10) days' notice in writing of the time and place of hearing.

The findings and determination of the city council at the hearing are final and conclusive. Within three (3) days after the findings and determinations are made, the city clerk shall give notice of them to the appellant.

If no appeal is taken, the decision of the collector or other officer is final and conclusive on expiration of the time fixed for appeal.

(Ord. 181, Sec. 2, 1978)