Corning Municipal Code Ch. 5.28 Statements

A. No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the tax collector, his deputies, or authorized employees of the city who are authorized to examine, audit and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.

B. All licensees, applicants for licenses, and persons engaged in business in the city are required to permit an examination of such books and records for the purposes aforesaid.

C. The information furnished or secured pursuant to this section or Sections 5.16.030 and 5.16.090 of this title shall be confidential. Any unwarranted disclosure or use of such information by any officer or employee of the city constitutes a misdemeanor, and such officer or employee shall be subject to the penalty provisions of this code.

(Ord. 72 §11, 1946).

A. If any person fails to file any required statement within the time prescribed, or if after demand thereof made by tax collector, he fails to file a corrected statement, the tax collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.

B. In case such a determination is made the tax collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United State Post Office at Corning, California, postage prepaid, addressed to the person so assessed at his last known address. Such person may, within ten days after the mailing or serving of such notice, make application in writing to the tax collector for a hearing on the amount of the license tax. If such application is made, or if application is not made within the time prescribed, the tax collector must cause the matter to be set for hearing within forty days before the city council. The tax collector, shall give at least ten days' notice to such person of the time and place of hearing in the manner prescribed in this section for the service of notice of assessment. The council shall consider all evidence produced; and written notice of its findings thereon, which findings shall be final, shall be served upon the applicant in the manner prescribed in this section for service of notice of assessment.

(Ord. 72 §12, 1946).