King City Municipal Code Ch. 5.16 Procedure for Issuance

Every person required to have a license under the provisions. of this title shall make application for the same to the tax collector of the city. Such application shall be a written statement upon a form provided by such collector and shall be signed by the applicant under penalty of perjury, or sworn to by the applicant before a person authorized to administer oaths. The application shall set forth such information as may be necessary properly to determine the amount of the license tax to be paid by the applicant.

If the amount of the license tax to be paid by the applicant is based upon the average number of employees, such application shall set forth the average number of employees for the applicable period as provided in Section 5.08.020 of this title.

(Ord. 303 § 3.05, 1968)

Every person making application for a license shall pay to the tax collector the minimum license tax for the business in which he is engaged.

The minimum license tax thus paid 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 tax collector with a sworn statement upon a form, to be provided by such collector, setting forth such information as may be therein required and showing, during the period of such license, the average number of employees, the number of tables, alleys, or other devices used for any game, etc., or other applicable basis. The license tax shall be ascertained and paid upon such applicable basis, credit being given for the minimum license tax previously paid.

(Ord. 303 § 3.10, 1968)

In all cases, the applicant for the renewal of a license shall submit to the tax collector for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by such collector, signed under penalty of perjury, or sworn to before a person authorized to administer oaths. Said statement shall set forth such information concerning the type of the applicant’s business, the number of employees during the preceding year therein or other applicable basis as may be required by the tax collector to enable his ascertaining the amount of the license tax to be paid by said applicant pursuant to the provisions of this title.

(Ord. 303 § 3.15, 1968)

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.

(Ord. 303 § 3.20, 1968)

The information furnished or secured pursuant to the provisions of this title shall be deemed confidential in character, and shall not be subject to public inspection and shall be kept so that the contents thereof shall not become known except to the persons charged with the administration of this title.

Unless in compliance with judicial order, or as may be required for the proper administration of this title, the tax collector, his agents and employees, shall not divulge facts or information obtained in the administration hereof.

(Ord. 303 § 3.25, 1968)

If any person fails to file any required statement within the time prescribed, or, if, after demand therefor has been made by the tax collector, he fails to file a corrected statement within fifteen days after notification so to do, or it appears to the satisfaction of the tax collector that a statement filed does not set forth the true facts of the business for which a license is required, the tax collector shall determine the amount of license tax due from such person by means of such information as it may be able to obtain.

In case such determination is made, the tax collector shall give notice of the amount so assessed by serving it personally or by depositing it in the U.S. Post Office at the city, postage prepaid, addressed to the person so assessed at the address appearing on his last license or application. Such person may, within ten days after the serving or mailing of such notice, make application in writing to the tax collector for a hearing before the collector on the amount of the license tax. If such application is made, the collector shall give not less than five days’ written notice, in the manner prescribed herein, to the licensee to show cause, at a time and place fixed in said notice, why said amount specified therein should not be fixed for such license. At such hearing the licensee may appear and offer evidence why such specified tax should not be fixed as the license tax. After such hearing the tax collector shall determine the proper tax to be charged and shall forth-with give written notice to the licensee in the manner prescribed herein of such determination and the amount of such tax.

If application by the licensee for a hearing is not made within the time prescribed, the license tax determined by the tax collector shall become final and conclusive.

(Ord. 303 § 3.30, 1968)

Any person aggrieved by any decision of an administrative officer or agency with respect to the issuance or refusal to issue a license, or the amount of a license tax, may appeal to the council by filing a notice of appeal with the city clerk within fifteen days of such decision. The council shall fix a time and place for hearing such appeal and the city clerk shall give notice in writing to such person of the time and place of hearing by serving it personally or by depositing it in the U.S. Post Office at the city, postage prepaid, addressed to such person at the address appearing on his last license or application. The findings of the council shall be final and conclusive and shall be served upon the applicant in the manner prescribed above for service of notice of hearing.

The amount of any license tax finally determined as provided in this section or Section 5.16.060 shall be due and payable as of the date the original license fee was due and payable, together with any penalties that may be due thereon; provided however, if the amount of such license tax shall be fixed in accordance with the original statement of the applicant, then no penalty shall attach by reason of any delinquency.

(Ord. 303 § 3.35, 1968)

In addition to all other power conferred upon him, the tax collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement for a period not exceeding thirty 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 council, to compromise any claim as to amount of license tax due.

(Ord. 303 § 3.40, 1968)

Any license issued under the provisions of this title may be revoked by the tax collector upon the failure on the part of the licensee to pay the charges imposed by this title or to file the application or statements required by this title.

(Ord. 303 § 3.45, 1968)