Fairfax Municipal Code Ch. 5.12 Issuance of Licenses

Every person required to have a license under the provisions of this Division I shall make application for the same to the Town Clerk and, upon the payment of the prescribed license fee, the Town Clerk shall issue to the person a license which shall contain:

(A) The name of the person to whom the license is issued;

(B) The business licensed;

(C) The place where the business is to be transacted and carried on;

(D) The date of the expiration of the license; and

(E) Other information as may be necessary for the enforcement of the provisions of this Division I.

(Prior Code, § 5.12.010) (Ord. 518, passed - -1983)

Upon a person making application for the first license to be issued hereunder or for a newly established business, in all cases where the amount of the license is measured by gross receipts, the base fee only will be required the first year as prior gross receipts would be non-existent in the case of a new business.

(Prior Code, § 5.12.020) (Ord. 518, passed - -1983)

The applicant for the renewal of a license shall submit to the Town Clerk, for his or her guidance in ascertaining the amount of the license tax to be paid by the applicant, a written, signed statement, upon the form provided by the town, under penalty of perjury, setting forth the information concerning the applicant’s business during the preceding year as may be required by the Town Clerk to enable him or her to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this Division I.

(Prior Code, § 5.12.030) (Ord. 518, passed - -1983)

(A) No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the town from collecting, by appropriate action, such sum as is actually due and payable under this Division I. The statement and each of the several items therein contained shall be subject to audit and verification by the Town Clerk, his or her deputies, authorized employees of the town or authorized agents, who are authorized to examine, audit and inspect the 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 licenses, applicants for licenses and persons engaged in the town are required to permit an examination of the books and records for the purposes aforesaid.

(C) The information furnished or secured pursuant to this section or §§ 5.12.020 and 5.12.030 shall be confidential. Any unauthorized disclosure or use of the information by any officer or employee of the town shall constitute a misdemeanor and the officer or employee shall be subject to the penalty provisions of this Division I, in addition to any other penalties provided by law.

(Prior Code, § 5.12.040) (Ord. 518, passed - -1983)

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

(B) If such a determination is made, the Town Clerk shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at Fairfax, California, postage prepaid, addressed to the person so assessed at his or her last known address. The person may, within 15 calendar days after the mailing or serving of the notice, make application in writing to the Town Clerk for a hearing on the amount of the license tax.

(C) If the application is made, the Town Clerk shall cause the matter to be set for hearing at the next Town Council meeting.

(D) The Town Clerk shall give notice to the person of the time and place of hearing in the manner prescribed above for serving notices of assessment.

(E) The Town Council shall consider all evidence produced and shall make findings thereon, which shall be final.

(F) Notice of the findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment.

(Prior Code, § 5.12.050) (Ord. 518, passed - -1983)

In addition to all other powers conferred upon the Town Clerk, the Town Clerk shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not to exceed 30 calendar 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 Town Council, to compromise any claim as to amount of license tax due.

(Prior Code, § 5.12.060) (Ord. 518, passed - -1983)

(A) (1) Any person aggrieved by any decision of the Town Clerk with respect to the issuance of or refusal to issue the license may appeal to the Town Council by filing a notice of appeal with the Clerk of the Council.

(2) The Town Council shall thereupon fix a time and place for hearing the appeal. The Clerk of the Council shall give notice to the person of the time and place of hearing by serving it personally or by depositing it in the United States Post Office at Fairfax, California, postage prepaid, addressed to the person at his or her last known address.

(B) The Town Council shall have authority to determine all questions raised on the appeal.

(C) No determination shall conflict with any substantive provision of this Division I.

(Prior Code, § 5.12.070) (Ord. 518, passed - -1983)

Unless otherwise specifically provided, all annual license taxes under the provisions of this Division I shall be due and payable in advance on January 1 of each calendar year and shall become delinquent on February 1 of each calendar year.

(Prior Code, § 5.12.080) (Ord. 518, passed - -1983)

The Town Clerk is not required to send a notice or bill to any person subject to the provisions of this Division I, and failure to send the notice or bill shall not affect the validity of any license fee due hereunder.

(Prior Code, § 5.12.090) (Ord. 518, passed - -1983)

In the case of a newly established fixed place of business in the town, the tax may be prorated as follows.

(A) If application is made during the quarter beginning January 1, 100 percent of the tax shall be paid.

(B) If application is made during the quarter beginning April 1, 75 percent of the tax shall be paid.

(C) If application is made during the quarter beginning July 1, 50 percent of the tax shall be paid.

(D) If application is made during the quarter beginning October 1, 25 percent of the tax shall be paid.

(Prior Code, § 5.12.100) (Ord. 518, passed - -1983)

Should any license fee remain unpaid for a period of 30 calendar days after the due date thereof, a penalty of ten percent of the total license fee shall be added for each calendar month, or part thereof, during which the license fee remains unpaid, and the penalty or penalties shall be collected by the Town Clerk, or the Town Clerk’s deputies, along with the delinquent license fee.

(Prior Code, § 5.12.110) (Ord. 518, passed - -1983)

In the event legal action is brought by the town to enforce collection of any amount due under the terms of this Division I, the person liable shall pay all costs of suit incurred by the town, or its assignee, including reasonable attorney fees.

(Prior Code, § 5.12.120) (Ord. 518, passed - -1983)

The Town Clerk, in the event of loss or destruction of a license certificate, or when a business is moved into a new or different location, or ownership is transferred, shall issue a duplicate license certificate upon the payment of an amount to be fixed from time to time by resolution of the Town Council.

(Prior Code, § 5.12.130) (Ord. 518, passed - -1983)