section 11-26.

(`64 Code, Sec. 16-16) (Ord. No. 2456, 2838)

SEC. 11-17. EXTENSION OF TIME FOR FILING SWORN STATEMENT OR APPLICATION.

The collector may, for good cause shown, extend the time for filing any required sworn statement or application for a period not exceeding 30 days, and waive any penalty that would otherwise have accrued. Any person receiving such extension shall pay 10% simple interest for the period of extension added to any business tax the collector determines to be payable.

(`64 Code, Sec. 16-17) (Ord. No. 2456, 2838)

SEC. 11-18. NONTRANSFERABILITY.

No business tax certificate issued pursuant to this article shall be transferable. If a business is transferred by sale or otherwise to another person, the transferee shall apply for a new business tax certificate and shall not be entitled to operate the business pursuant to the business tax certificate issued to the transferor.

(`64 Code, Sec. 16-18) (Ord. No. 2456, 2838)

SEC. 11-19. DUPLICATE BUSINESS TAX CERTIFICATES.

If a certificant files a sworn statement that a business tax certificate has been lost or destroyed and pays the duplicate business tax certificate fee, the collector may issue a duplicate business tax certificate.

(`64 Code, Sec. 16-19) (Ord. No. 2456, 2838)

SEC. 11-20. POSTING AND CARRYING BUSINESS TAX CERTIFICATE.

(A) Any certificant conducting business at a fixed place of business in the city shall post the business tax certificate in a conspicuous public location at the place of business.

(B) Any certificant conducting business, but not operating at a fixed place of business in the city, shall keep the business tax certificate on his/her person at all times while conducting the business.

(C) Whenever an identifying sticker, tag, plate, or symbol has been issued for any vehicle, device, machine, or other piece of equipment included in the measure of a business tax, the person to whom such sticker, tag, plate, or symbol has been issued shall keep it firmly affixed on each vehicle, device, machine, or piece of equipment at the locations designated by the collector. During the period of issuance, the sticker, tag, plate, or symbol shall not be removed from any vehicle, device, machine, or piece of equipment in use.

(D) No person shall fail to affix any identifying sticker, tag, plate, or symbol to the vehicle, device, machine, or piece of equipment for which the same has been issued at the location designated by the collector, or give away, sell or transfer any identifying sticker, tag, plate, or symbol to another person, or permit its use by another person.

(E) No person shall photocopy or duplicate in any other manner or possess any photocopied or duplicated identifying sticker, tag, plate, or symbol to a vehicle, device, machine, or piece of equipment.

(F) A business tax certificate, identifying sticker, tag, plate, or symbol found in the possession of one other than the certificant shall be surrendered to the collector and canceled.

(`64 Code, Sec. 16-20) (Ord. No. 2456, 2838)

SEC. 11-21. TIME FOR PAYMENT.

(A) Except as otherwise provided in this article, annual business taxes shall be due and payable in advance on the first day of the anniversary month of each year.

(B) Except as otherwise provided in this article, business taxes, other than annual, shall be due and payable as follows:

(1)  Daily flat-rate business taxes are due and payable each day in advance.

(2)  Other flat-rate business taxes are due and payable in advance on the first day of business and thereafter on the first day of any applicable period.

(`64 Code, Sec. 16-21) (Ord. No. 2456, 2838)

SEC. 11-22. DELINQUENCY; PENALTIES; INSTALLMENT PAYMENTS.

(A) If a person fails to pay a business tax when due, the collector shall add a penalty of $10 or 10% per month of the delinquent amount of business tax, whichever is greater. This penalty shall be assessed on the first day of each month after the due date of the business tax, up to a maximum of 50% of the amount of the business tax due.

(B) No business tax certificate or sticker, tag, plate, or symbol shall be issued, nor shall a business tax certificate that has been suspended or revoked be reinstated or reissued, to any person who at the time of applying therefor is indebted to the city for any delinquent business taxes or penalties, unless such person, with the consent of the collector, enters into a written agreement with the city, through the collector, to pay such delinquent business taxes and penalties, plus 10% simple annual interest on the unpaid balance, in monthly installments or more often, extending over a period not to exceed one year.

(`64 Code, Sec. 16-22) (Ord. No. 2456, 2838)

SEC. 11-23. REFUND FOR OVERPAYMENT.

No refund of an overpayment of business taxes shall be allowed in whole or in part unless a claim for refund is filed with the collector within one year from the day on which the payment was due. Refund claims must be filed in the manner and on the form prescribed by the collector. The collector shall review such claims and refund any amount that the collector determines to have been overpaid.

(`64 Code, Sec. 16-23) (Ord. No. 2456, 2838)

SEC. 11-24. NO REFUND ON CESSATION OF BUSINESS.

A certificant shall not be entitled to a refund of any portion of any business tax or fee paid by reason of cessation of the business prior to the expiration of the business tax period.

(`64 Code, Sec. 16-24) (Ord. No. 2456, 2838)

SEC. 11-25. SUSPENSION; REVOCATION; NOTICE.

(A) The collector may suspend or revoke a business tax certificate if a person fails to pay business tax fees or the business tax or penalties, when the business is being conducted or the premises are being used in violation of any law of the United States, the State, or the city, when the premises are being used for a business different from that for which the business tax certificate was issued, when the certificant provided false information in the application for the business tax certificate, or for any other reason set out in this chapter.

he business is being conducted or the premises are being used in violation of any law of the United States, the State, or the city, when the premises are being used for a business different from that for which the business tax certificate was issued, when the certificant provided false information in the application for the business tax certificate, or for any other reason set out in this chapter.

(B) The collector shall give the certificant written notice of suspension, specifying the grounds for suspension, the certificant's right to appeal, and the fact that if an appeal is not timely filed, the business tax certificate will be revoked. A copy of this section and the following section of the code shall be enclosed with the notice. The notice shall be given to the certificant by personal service or by depositing the notice in the United States mail, postage prepaid, addressed to the certificant at the address listed on the application for the business tax certificate. All rights of the certificant to engage in the business subject to the business tax certificate shall be suspended immediately on receipt of the notice of suspension.

(C) Within 15 days after receipt of the notice of suspension, the certificant may appeal pursuant to section11-26. If no appeal is filed, the collector shall revoke the business tax certificate and give the certificant written notice of revocation in the same manner as the notice of suspension.

(D) The collector's revocation of the business tax certificate shall be conclusive as to all issues involved. A certificant thereafter conducting any business subject to the revoked business tax certificate shall be guilty of a misdemeanor.

(`64 Code, Sec. 16-25) (Ord. No. 2456, 2838)

SEC. 11-26. APPEAL.

(A) Any person contesting any decision of the collector with respect to the issuance or refusal to issue a business tax certificate, the suspension of a business tax certificate, the amount of the business tax or entitlement to exemption from the business tax may appeal by filing within 15 days of the decision a notice of appeal with the collector and paying the appeal fee set by resolution of the city council.

(B) (1) The collector shall immediately refer the notice of appeal to the city manager or designee, who shall set the appeal for hearing within 30 days after the notice of appeal is filed.

(2) The city manager shall provide the appellant at least ten days' notice of the time and place of hearing by personal service or by depositing the notice in the

United States mail, postage prepaid, addressed to the appellant at the address stated in the notice of appeal.

(C) (1) The city manager shall have authority to determine all issues raised in such appeal.

(2) The city manager shall conduct the appeal in an informal manner and shall not be bound by the technical rules of evidence.

(3)  Within 14 days of the conclusion of the appeal, the city manager shall issue and mail to the appellant a written decision containing a statement of the reasons

on which the decision is based.

(D) The decision of the city manager shall be final and may be reviewed in accordance with Cal. Code of Civil Procedure, Sections 1094.5 and 1094.6.

(`64 Code, Sec. 16-26) (Ord. No. 2456, 2493, 2838)