Gustine Municipal Code Art. 2 License Taxes

The provisions of this article are enacted for municipal or regulatory purposes and are not intended to raise revenue.

(Code 1966, § 3-1.201)

The amount of all license taxes shall be as established by resolution.

(Code 1966, §§ 3-1.116, 3-1.202, 3-1.203)

Licenses shall be due and payable to the city on an annual basis. If daily or monthly licenses are necessary, those are due and payable to the city monthly and daily, as set by resolution.

(Code 1966, § 3-1.116)

All license taxes shall be payable in advance in lawful money of the United States at the office of the city clerk or at such other place as shall be from time to time lawfully designated by resolution.

(Code 1966, § 3-1.115)

In no case shall any error by the city clerk in stating the amount of the license tax prevent the collection of the amount which shall be actually due, with all costs, from any licensee or from any person commencing or carrying on any business enterprise within the city without a license.

(Code 1966, § 3-1.114)

(a) The amount of any license tax imposed by the provisions of this chapter shall be deemed a debt to the city, and any person engaged in any business in the city without having secured the required license from the city to do so, or who shall fail to pay in full the license taxes provided in this chapter, shall be liable to legal action in the name of the city in any court of competent jurisdiction for the amount of such license tax, plus any court costs incurred by the city.

(b) The conviction and punishment of any person for transacting any business without a license shall not excuse or exempt such person from the payment of any unpaid license taxes.

(c) The provisions of this section shall not prevent a civil prosecution for any violation of the provisions of this chapter.

(Code 1966, § 3-1.118)

The city clerk shall have the power to compromise any claim as to the amount of license tax due.

(Code 1966, § 3-1.119)

(a) Whenever a license tax set forth in this chapter is not paid when due in accordance with the provisions of this chapter, such license tax shall be increased by adding ten percent to the principal amount of the tax each month such license tax remains unpaid subsequent to its due date.

(b) No personal demand or notice to any person owing license taxes or additions for delinquencies as provided in this section shall be necessary in order that such person incur or be charged with the penalties provided in this chapter.

(Code 1966, § 3-1.117)

(a) No statement shall be conclusive as to the matters set forth in such statement, nor shall the filing of the statement preclude the city from collecting by appropriate action such sums as are actually due and payable pursuant to the provisions of this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the city clerk, his deputies, or authorized employees of the city who are hereby authorized to examine, audit, and inspect such books and records of any licensee or applicant for a license as may be necessary, in their judgment, to verify or ascertain the amount of license tax due.

(b) All licensees, applicants for licenses, and persons engaged in business in the city are hereby required to permit an examination of such books and records for such purpose.

(c) The information furnished or secured pursuant to the provisions of this section shall be confidential.

(d) In addition to all other powers conferred upon him, the city clerk shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding 30 days and in such event to waive any penalty which would otherwise have accrued.

(e) If any person shall fail to file any required statement within the time prescribed, or if, after demand therefor made by the city clerk, such person shall fail to file a corrected statement, the city clerk may determine the amount of license tax due from such person by means of such information as the city clerk may be able to obtain.

(f) If such determination is made, the city clerk shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office in the city, postage prepaid, addressed to the person so assessed at his last known address.

(g) Such person, within ten days after the mailing or serving of such notice, may make an application in writing to the city clerk for a hearing on the amount of the license tax. If such application is made within the time prescribed, the city clerk shall cause the matter to be set for a hearing before the council within 15 days thereafter. The city clerk shall give at least ten days' notice to such person of the time and place of the hearing in the manner prescribed in subsection (f) of this section for the service of the notice of assessment.

(h) The council shall consider all the evidence produced, and written notice of its findings, which shall be final, shall be served upon the applicant in the manner prescribed in subsection (f) of this section for the service of the notice of assessment.

(Code 1966, §§ 3-1.120—3-1.122)