Hawthorne Municipal Code Ch. 5.10 License Fees

No person, unless exempt, shall engage in any business for which a license fee has been prescribed without first paying such license fee to the city.

(Prior code § 5-300)

License fees shall be paid to the director of licensing and code enforcement, or if required by Title 15 of this code to the building department, and shall be due and payable in advance immediately prior to the time hereinafter prescribed, as follows:

A. Annual License Fees. The first day of January of each year or the day business is commenced, whichever is later;

B. Daily License Fees. Each day before business commences. No person will be eligible for a daily license unless application is made before business commences.

(Prior code § 5-301.; Ord. 1284 § 1, 1983; Ord. 1903 § 1, 2007)

Annual license fees shall be prorated if the license is issued or the business is commenced in the seventh or subsequent month of the year. In such cases, the license fee shall be prorated as of the first day of the month in which the license is issued or the business is commenced, whichever is sooner. There shall be no prorating of daily license fees, quarterly license fees, when applicant commences business before securing license, or when applicant discontinues business during period of license.

(Prior code § 5-302)

All license fees required by this code shall be deemed delinquent if not paid on or before the time hereinafter prescribed:

A. Annual License Fees. On or before the close of business on the first day of the month when due;

B. Daily License Fees. On or before the close of business on each day for which the license fee becomes due.

(Prior code § 5-303)

Whenever a license fee required by this code is not paid on or before the delinquency date, a penalty of twenty-five percent of the amount due shall be imposed for each month of delinquency; however, in no event shall the total amount of the penalties exceed one hundred percent of the amount due. Every penalty shall become a part of the license fee required by this code. In the case of a newly established business for which an annual license fee is prescribed, no penalty shall be imposed if the license fee is paid within thirty days after the commencement of operation; otherwise, penalties shall be imposed as in the case of any other business.

(Ord. 1505 § 2, 1990)

In all cases where the amount of license fee to be paid is based upon gross receipts, any person making application for the first such license, or for another such license, shall furnish to the director of licensing and code enforcement for its guidance in ascertaining the amount of license fee to be paid by the applicant a written statement, upon a form provided by the director of licensing and code enforcement, sworn to before a person authorized to administer oaths, setting forth such information as may be therein required and as may be necessary properly to determine the amount of license fee to be paid by the applicant; provided, however, that the amount of the license fee so determined shall be tentative only, and such person shall, within thirty days after the expiration of the period for which such license was issued, furnish the director of licensing and code enforcement with a sworn statement, on a form furnished by the director of licensing and code enforcement showing the gross receipts during the period of such license, and the license fee for such period shall be finally ascertained and paid at once, after deducting form the payment found to be due the amount paid at the time such first license was issued.

(Prior code § 5-305.; Ord. 128 § 1, 1983; Ord. 1903 § 1, 2007)

A. No statement of an applicant concerning gross receipt shall be conclusive as to the matters therein set forth, 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 director of licensing and code enforcement, his or her 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, where the amount of license fee to be paid is based upon gross receipts, are required to permit an examination of such books and records for the purposes aforesaid.

(Prior code § 5-306.; Ord. 1284 § 1, 1983; Ord. 1903 § 1, 2007)

The information furnished or secured pursuant to Sections 5.02.100(B), 5.10.060 and 5.10.070, 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.

(Prior code § 5-307.; Ord. 1903 § 1, 2007)

A. Assessment of Taxes. Whenever the director of licensing and code enforcement determines that any fee or tax is due or may be due to the city under the provisions of this title, or any person fails to file any statement required by Sections 5.10.060 and 5.10.070 within the time prescribed therein, or if after demand therefor is made by the director of licensing and code enforcement he or she fails to file a corrected statement, the director of licensing and code enforcement may make and give notice of an assessment of such fee or tax.

The notice of assessment shall separately set forth the amount of any fees or tax known by the director of licensing and code enforcement to be due or estimated by the director of licensing and code enforcement after full consideration of all information within his or her knowledge concerning the business and activities of the person assessed, to be due under each applicable section of this title and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment.

B. Service of Assessment—Right to Hearing. The notice of assessment shall be served upon the person either by handing it to him or her personally, or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the business appearing on the face of the business tax certificate issued to the business or to such other address as he or she shall register with the director of licensing and code enforcement for the purpose of receiving notices provided under this title: should the person have no business tax certificate issued to him or her and should he or she have no address registered with the director of licensing and code enforcement for such purpose, then to such person's last known address. For the purpose of this section, a service by mail is complete at the time of deposit in the United States mail. Within fifteen days after the date of service, the person assessed may either apply in writing to the director of licensing and code enforcement for a hearing on the assessment or may file a written request that such hearing be waived. If the person neither requests a hearing upon the assessment nor requests a waiver of hearing within the prescribed time, the amount of the assessment shall be final and the amount thereof shall immediately be due and owing to the city, but penalties and interest as provided by this title shall continue to accrue until paid.

C. Waiver of Hearing. If the person requests that the hearing be waived, the director of licensing and code enforcement may either grant such request and notify the person thereof in writing or may, in his or her discretion, deny the request and set the assessment for hearing at the time and in the manner prescribed by subsection D hereof. If the director of licensing and code enforcement grants the request for waiver of hearing, the administrative proceedings prescribed by this section shall be deemed exhausted and the city shall have the right to bring an action in any court of competent jurisdiction to collect the amount of the assessment, plus such penalties and interest as may have accrued thereon as provided by this title.

D. Time of Hearing—Notice. If the person requests a hearing upon the assessment or if the director of licensing and code enforcement denies the request for waiver of hearing, the director of licensing and code enforcement shall cause the matter to be set for hearing before the city manager or his or her designate not later than ninety days after the date of the application, or as the case may be, the date of the director of licensing and code enforcement's denial of the request for waiver of hearing. Notice of the time and place of the hearing shall be mailed to the person assessed not later than fifteen days before the date set for hearing and, if the director of licensing and code enforcement desires said person to produce specific records at such hearing, such notice may designate the records required to be produced.

E. Administrative Hearing. The hearing prescribed by this section shall be before the city manager, or his or her designate. At the hearing the person assessed and the director of licensing and code enforcement may submit such evidence as they believe to be relevant to their respective positions. The city manager or his or her designate may require the presentation of additional evidence from either the person assessed or from the director of licensing and code enforcement or from both, and may continue the hearing from time to time for the purpose of allowing the presentation of additional evidence.

F. Decision of the City Manager. Upon completion of the hearing, city manager or his designate may (1) affirm the assessment, (2) increase the assessment, or (3) decrease the assessment, as the evidence may require; but the amount of the assessment shall not be increased unless the claim for the increase is asserted on behalf of the city either before or during the hearing. Written notice of the decision of the city manager or his or her designate shall be given to the person assessed in the same form and in the same manner as the notice of assessment.

G. Appeal to City Council. Within fifteen days from the date of service of the notice of decision of the city manager or his or her designate, the person assessed may file an appeal of the decision of the city manager or his or her designate, to the city council but shall not be required to do so. If the person does not do so, the person shall nevertheless be deemed to have exhausted the administrative proceedings provided by this section. An appeal to the city council shall be made by filing an application in writing for hearing with the city clerk. If such application is made, the city clerk must cause the matter to be set for hearing within fifteen days before the city council. The city clerk shall give at least five days' notice to such person of the time and place of hearing. The city council shall consider all evidence produced, and its findings shall be final. The city council may take any of the actions set forth in subsection F hereof. Notice of its findings shall be served upon the person assessed within fifteen days of its decision and shall be served in the same manner as the notice of assessment. If application for hearing is not made within fifteen days from the date of service of the notice of the decision of the city manager or his or her designate the decision of the city manager or his or her designate shall be final.

H. Effect of Delay in Administrative Proceedings. Failure of the director of licensing and code enforcement or the city clerk to set any hearing within the time prescribed in this section and failure of the city manager or his designate or the city council to complete any procedure prescribed in this section within the period stated shall not affect the validity of any proceedings taken hereunder.

I. Effect of Payment of an Assessment. Acceptance of any payment upon an assessment, the validity of which has not previously been passed upon by the city manager or his or her designate, shall not preclude the director of licensing and code enforcement from subsequently levying another assessment in any case where the original assessment does not truly reflect the correct liability for any taxes or fees.

(Ord. 1331 § 2, 1984.; Ord. 1903 § 1, 2007)

The director of licensing and code enforcement is authorized to appear in small claims court to collect any fees or taxes due under the provisions of this title.

(Ord. 1331 § 3, 1984.; Ord. 1903 § 1, 2007)