Coalinga Municipal Code Art. 6 Miscellaneous Provisions

Whenever there are included within the gross receipts used to determine the license fee of a business under this title amounts which reflect sales for which credit is extended and such amounts prove uncollectable in a subsequent year, those amounts may be excluded from the gross receipts in the year they prove to be uncollectable; provided, however, if the whole or portion of such amounts excluded as uncollectable are subsequently collected, they shall be included in the amount of gross receipts for the period in which they are recovered.

(Ord. 546, eff. July 2, 1988)

It shall be the duty of the Finance Director, acting by and through the staff assigned to him, to collect and receive all taxes imposed by this article and to keep an accurate record thereof.

Said Finance Director is hereby charged with the enforcement of this article, except as otherwise provided herein, and may prescribe, adopt and enforce rules and regulations relating to the administration and enforcement of this article, including provisions for the re-examination and correction of returns and payments. The Finance Director may prescribe the extent of which any ruling or regulation shall be applied without retroactive effect.

For good cause, the Finance Director may extend for not more than thirty (30) days the time for making any return payment of tax.

(Ord. 546, eff. July 2, 1988)

Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected by the City, it may be refunded provided a verified claim in writing therefor, stating the specific ground upon which said claim is founded, is filed with the Finance Director within three (3) years from the date of payment. The claim shall be audited by an independent auditor and shall be made on forms provided by the Finance Director. If the claim is approved by the Finance Director and the auditor, the excess amount collected may be refunded or may be credited on any amounts then due and payable from the person from whom it was collected, and the balance may be refunded to such person, his administrators or executors.

(Ord. 546, eff. July 2, 1988)

The provisions of this article shall not apply to any person, association, corporation or to any property, as to whom or which it is beyond the power of the City Council to impose the license fee herein provided. If any sentence, clause, section or part of this article, or any license fee against any individual or any of the several groups specified herein is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this article and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this article. It is hereby declared to be the intention of the City Council of the City that this article of the Coalinga Municipal Code would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof had not included therein.

(Ord. 546, eff. July 2, 1988)

When, by reason of the provisions of the Constitution of the United States or the Constitution of California, the business tax imposed by this chapter 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 Finance Director may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objection.

(Ord. 546, eff. July 2, 1988)

The Finance Director or any authorized employee, is hereby authorized to examine the book, papers, and records of any person subject to this article for the purpose of verifying the accuracy of any return made or if no return was made, to ascertain the business tax due.

Every taxpayer or supposed taxpayer is hereby directed and required to furnish to the Finance Director or his duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations as are hereby authorized. The Finance Director is hereby authorized to examine any person, under oath, for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the business tax or registration fees due under this article and for this purpose may compel the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such matters.

The refusal of such examination by any employer or person subject or presumed to be subject to the business tax shall be deemed a violation of this article.

(Ord. 546, eff. July 2, 1988)

Any person violating any provision of this article or knowingly or intentionally misrepresenting to any officer or employee of this City any material fact in procuring the certificate herein provided for shall be guilty of an infraction.

(Ord. 546, eff. July 2, 1988)