Petaluma Municipal Code Ch. 6.01 Business Tax

For purposes of this chapter, the following terms shall be deRned as follows:

A. "Business" means all activities engaged in or caused to be engaged in the city, with the object of attaining

direct or indirect gain, beneRt or advantage. This includes but is not limited to: a business, commercial enterprise,

trade, calling, vocation, profession, occupation, or means of livelihood. This term does not include services

rendered by an employee to an employer.

B. "Business tax certiRcate" means the document issued as evidence of payment of a business tax or exemption

from payment as provided in this chapter.

C. "City" means the city of Petaluma, Sonoma County, California, including all of the territory and jurisdiction

thereof as presently constituted, and any and all of the same which shall later come into existence by any manner

or means whatsoever.

D. "Cost of operations" means the total amount expended for engaging in business within the city. This includes

but is not limited to, salaries and beneRts, operating leases/rentals for equipment and facilities, utilities, services

and supplies, maintenance, and general overhead expenditures. This term shall not include non-cash

expenditures for depreciation and amortization.

E. "Engaging in business" means commencing, conducting or continuing in business. Proof of engaging in

business includes but is not limited to:

1. Use of signs, circulars, cards, telephone books, newspapers, or trade publications to advertise, hold out

or represent that a person is in business in the city.

2. An active license or permit issued by a governmental agency indicating that such person transacts

business in the city.

3. Any other evidence of engaging in business and the failure to deny in a sworn statement given to the tax

collector upon request that a person is not engaged in business within the city.

Failure to make a proRt or complete a transaction does not negate a Rnding of engaging in business.

F. "Fixed place of business" means a place of business in the city which is regularly kept open with someone in

charge thereof for the transaction of business during customary business hours.

G. "Gross receipts" means the total amount actually received or receivable from sales and/or the performance

of any act, service or employment for which a charge is made or credit allowed. Gross receipts include but are not

limited to, all receipts, cash received, credits, commissions or fees earned, sales on time, cost of materials, labor or

services provided, value of property taken in lieu of cash payments, and interest paid or payable. Excluded from

gross receipts are:

1. Cash and jobber discounts which reduce selling price and ultimate receipts from sale.

2. Any tax including but not limited to, sales tax, use tax, gas tax, transient occupancy tax and real property

transfer tax, which is measured by the sales price and is included in the purchase price and collected from the

consumer or purchaser.

3. Any refund that is granted, either in cash or credit, to a purchaser who returns property upon the

rescission of a contract of sale.

4. Amounts received by persons acting as agents, brokers or trustees, where such amounts have been

collected for and are paid to another party. This includes but is not limited to, amounts collected by salesmen

and transmitted to manufacturer or distributor; trust funds received and transmitted by trustee; fees

separately itemized on statements and forwarded to a subcontractor or consultant as payment for services

rendered, provided that a list of subcontractors or consultants and amount paid is reported to the tax collector; and receipts collected and subsequently repaid to a lessee, provided that the name of the lessee

and the amount paid is reported to the tax collector.

5. Amounts received as refundable deposits, except those amounts that are forfeited and subsequently

taken as business income.

6. Any credit that is granted for property provided by the consumer or purchaser as part of the purchase

price (trade-in merchandise), provided that the value of property taken is reported in gross receipts when

sold to someone else.

7. Bad debts, when credits are reported in total in the Rrst year and prove uncollectible in a subsequent

year.

8. Passive income including interest on investments, dividends, occasional sale of property or surplus

equipment.

9. Receipts not taxable by virtue of the Constitution or laws of the United States or the state of California.

I. "Person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations,

partnerships of every kind, clubs, business or common law trusts, societies, and individuals transacting or carrying

on any business in the city, other than as an employee.

J. "Tax collector" means the director of Rnance of the city of Petaluma or the authorized designee of said

director.

(Ord. 1921 NCS §2, 1993.)

No person shall engage in business in the city without Rrst applying for and receiving an annual business tax

certiRcate from the city and paying to the city tax collector a business tax described in this chapter. Operation of a

business in the city without a business tax certiRcate and payment of the business tax shall constitute a separate

violation for each day that such business is conducted. (Ord. 1921 NCS §2, 1993.)

The business tax required by this chapter is imposed through the taxing power of the city solely for the purpose of

obtaining general revenue. Payment of the tax and issuance of a business tax certiRcate does not release or in any

way excuse a person from compliance with other applicable provisions of this code or other laws, including any

permit or other licensing requirements by the city or other government agencies. Issuance of the business tax

certiRcate does not entitle the holder thereof to conduct a business in a manner or location otherwise prohibited

or regulated by law. (Ord. 1921 NCS §2, 1993.)

A. No certiRcate issued pursuant to this chapter shall be transferable:

1. Provided that where a certiRcate is issued authorizing a person to transact and carry on a business at a

particular place, such person may upon application therefor have the certiRcate amended to authorize the

transacting and carrying on of such business under said certiRcate at some other location to which the

business is or is to be moved.

2. Provided further that transfer of ownership, whether by sale or otherwise, to another person under such

circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership

existing before the transfer, shall not be prohibited by this chapter.

3. For the purpose of this chapter, stockholders, bondholders, partnerships, or other persons holding an

interest in a corporation or other entity herein deRned to be a person are regarded as having the real or

ultimate ownership of such corporation or other entity.

(Ord. 1921 NCS §2, 1993.)

A duplicate certiRcate may be issued by the tax collector to replace any certiRcate previously issued hereunder

which has been lost or destroyed upon the person Rling statement of such fact, and paying to the tax collector a

duplicate certiRcate fee as set by resolution. (Ord. 1921 NCS §2, 1993.)

A separate certiRcate is required for each business activity which falls within the diUerent business classiRcation as

deRned in this chapter. Where two or more business activities are engaged at one location and each is taxable on

the same basis and tax rate, the person may request a consolidated certiRcate and pay only one tax. A separate

business will not be deemed to include any isolated transaction or activity that is ancillary to a primary business.

(Ord. 1921 NCS §2, 1993.)

business.

A separate certiRcate must be obtained for each branch oTce or place of business located in the city. However, if

the person engages in the same business at each branch oTce, the person may request a consolidated certiRcate

in which the tax base will be consolidated and one tax shall be paid based upon the rate applicable to that

business classiRcation. (Ord. 1921 NCS §2, 1993.)

In the event that a business with a valid certiRcate moves or changes its location of business, the certiRcate shall

notify the tax collector of the change of address and shall pay a fee as set by resolution to update the

administrative records and issue a new certiRcate. (Ord. 1921 NCS §2, 1993.)

This chapter shall not apply to any person transacting or carrying on any business excluded from the payment of

business taxes by the constitution or applicable statutes of the United States or of the state of California. (Ord.

1921 NCS §2, 1993.)

The provisions of this chapter shall not require the payment of a business tax, but the tax collector may issue a

business certiRcate for the following:

A. Any nonproRt organization or corporation which has qualiRed for exemption from federal income taxes

under Section 501(c) of the Internal Revenue Code, provided that the business is operated wholly for the beneRt of

nonproRt purposes and no proRt is derived, either directly or indirectly, by any person. However, any nonproRt

organization that has unrelated business gross receipts as deRned in the Internal Revenue Code shall be required

to pay a business tax on said gross receipts.

B. Every honorably discharged or relieved veteran of the United States, who is physically unable to obtain a

livelihood by manual labor, and who is a voter of the state of California, who distributes circulars, and hawks,

peddles, and vends any owned goods, wares or merchandise, except spirituous, malt, vinous, or other intoxicating

liquor.

C. Any nonproRt organization conducting or staging any concert, exhibition, lecture or entertainment, where the

proceeds from admissions charged are used for the furtherance of education, art or music within the city and

where no part of the proRts derived therefrom is used for the purpose of private gain of any person.

D. Any blind person or indigent person who by reason of the inRrmities of age, loss of limb or other disabling

cause is unable to obtain livelihood by other means than such street vending or entertaining or house-to-house

selling. The exemption granted under this section shall not exceed two days in any one month, and shall only be

granted after the chief of police has reviewed and approved the application required by Sections 6.01.110 and

6.32.060.

E. Any person whose total gross receipts for the preceding year is less than one thousand dollars.

(Ord. 1921 NCS §2, 1993.)

Any person claiming an exemption pursuant to Sections 6.01.090 and 6.01.100 shall Rle a sworn statement with

the tax collector, on a form provided and payment of an administrative fee as set by resolution, stating the facts

upon which such an exemption is claimed, as well as documentation requested by the tax collector to support the

requested exemption such as, but not limited to, evidence of nonproRt status, or prior year(s) tax return(s) or

evidence of disability or discharge from the service.

The tax collector may, upon a proper showing of exempt status, issue a business tax certiRcate to such person

claiming exemption from payment of the business tax required by this chapter. In the absence of substantiating

the claim for exclusion or exemption, such person shall be liable for the payment of the business tax imposed by

this chapter. (Ord. 1921 NCS §2, 1993.)

Each business in the city shall be classiRed into one of the following business classiRcations:

A. Administrative Headquarters. Any business operation where the principal business transacted consists of

providing administrative or management-related services to other locations where the operations of the business

are conducted which lead more directly to the production of gross receipts. Administrative or management-

related services include but are not limited to, record keeping, data processing, research, advertising, public

relations, personnel administration, legal and corporate headquarter services.

B. Contractors. Any person who undertakes or oUers to undertake to or purports to have the capacity to

undertake to or submits a bid to, or does by or through others, construct, alter, repair, add to, subtract from,

improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project,

development or improvement, or to do any part thereof. Any person whose operations as such are the

performance of construction work requiring special skill and the use of specialized building trades or craft, whose

principal contracting business involves serving as a subcontractor or specialty contractor to a general contractor.

C. Manufacturing. Any person conducting, managing or carrying on a business consisting mainly of

manufacturing, packing or processing any goods, wares, merchandise or produce.

D. Miscellaneous. Any person engaged in a business not speciRcally taxed by other provisions of this chapter and

not otherwise exempt.

E. Production/Film Making. Any person, grouped, association, partnership, Rrm or corporation involved in the

shooting of Rlms, commercials, television series or related visual programs utilizing city streets, facilities or other

locations as a backdrop for the audio and/or visual program.

F. Professionals. Any person, group, association, partnership, Rrm or corporation engaged in a profession or

vocation licensed by the state, related to a licensed profession or vocation, and/or requiring a period of specialized training including, but not limited to, physicians, dentists, attorneys, real estate brokers, real estate appraisers, and

accountants.

G. Public Utility. Any person, excluding government agencies, engaged in the business of providing utility services

to the general public or to private businesses including such services as electrical, gas, sanitary, refuse, cable

television and telephone.

H. Recreation and Entertainment. Any person engaged in the business of providing directly recreation,

entertainment, amusement or card room services not speciRcally identiRed or deRned elsewhere in this section.

I. Rental of Nonresidential Property. Any person engaged in the business of renting or letting a building or

structure to a tenant for purposes of conducting business (i.e., commercial retail space, oTce buildings,

warehouses, industrial uses and other nonresidential uses). This classiRcation includes property owners and those

who are in the business of leasing space for the express purpose of subletting. Leasing agents and property

managers are included under the services classiRcation.

J. Rental of Residential Property. Any person engaged in the business of renting or letting Rve or more attached

residential units for purposes of dwelling, sleeping or lodging (i.e., apartments, boarding houses and other

residential property rentals). This classiRcation does not include hotels, motels, bed and breakfast, or

campgrounds which are classiRed under services.

K. Retailing. Any person conducting, managing or carrying on the business consisting mainly of selling at retail

any goods.

L. Seasonal Sales. Any person engaged in a temporary or transient business in the city, selling or oUering for sale

goods, wares, merchandise, food or food products, plants or plant products, beverages, holiday or special wares,

or any other article of value, with the intention of conducting such business for a period not to exceed one

hundred twenty days in any calendar year. This classiRcation does not include transient or itinerant business

activity classiRed under transient sales.

M. Services. Any business providing services, repairs or improvements to or on real and personal property;

renting or leasing personal property to businesses or persons, including the rental of vehicles; operating a hotel or

motel; or providing services to persons including but not limited to, laundries, cleaning and dyeing, shoe repair,

barber and beauty shops, and photographic studios. This classiRcation excludes any business activity speciRcally

identiRed and deRned elsewhere in this section.

N. Special Events. Any activity or event or recreational, educational, information or other intent that is of short

duration and non-permanent such as, but not limited to, carnivals, circuses, Sea markets, home and garden

shows, parades, and informational conventions.

O. Transient Sales. Any person conducting, managing, or carrying on business as a peddler, itinerant vendor,

itinerant photographer or solicitor as further deRned under Chapter 6.32.

P. Transportation of Persons and Goods. Any person engaged in the transportation of goods and/or persons to,

from or within the city not otherwise speciRcally taxed under the provisions of this ordinance nor speciRcally exempt under federal or state laws. Examples of such activities include but are not limited to, taxis, limousine

services, bus services, private transit operators, and delivery trucks. This classiRcation does not include rental or

leasing of motor vehicles to businesses or persons which is classiRed under services.

Q. Wholesaling and Suppliers. Any person conducting, managing or carrying on the business consisting mainly of

selling at wholesale any goods or supplying other businesses with goods.

(Ord. 1921 NCS §2, 1993.)

The business tax rates and method of application for each business classiRcation described in this chapter shall be

established from time to time by a resolution of the city council. The tax rate measure for all business

classiRcations except for classiRcations listed below, deRned in Section 6.01.120, shall be gross receipts as further

deRned in Section 6.01.010. For the business classiRcations of administrative headquarters and manufacturers

deRned in Section 6.01.120, the tax rate measure shall be the cost of operations or gross receipts, whichever is

greater. For the following business classiRcations of transient sales, special events, seasonal sales, transportation

of persons and goods, and production/Rlm making as deRned in Section 6.01.120, the tax rate measure shall be a

Rxed period, activity, or vehicle. (Ord. 1921 NCS §2, 1993.)

Whenever a person engages in business both within and outside the city, the tax imposed by this chapter for

those businesses using gross receipts or cost of operations as a taxing measure shall be based on business activity

that is fairly apportioned to reSect that portion of business initiated, conducted, rendered or delivered from within

or to the city. Guidelines for apportionment may be issued from time to time by the tax collector. (Ord. 1921 NCS

§2, 1993.)

Before any business certiRcate is issued to any person, unless otherwise provided in this chapter, a written

application by the applicant shall be made to the tax collector. Such application shall contain the following

information:

A. The business owner name(s) and type of ownership: corporation, partnership, sole ownership or trustee. All

owners’ names, partners’ names, or oTcers’ names of the corporation shall be included.

B. Business address and phone number of all owners or partners. Business address and phone number of

corporation oTcers and their headquarter address and phone number.

C. The exact physical address and phone number of the Rxed place of business; business classiRcation as

transient sales or without a Rxed place of business shall supply their personal address and phone number.

D. The nature or type of all business activity conducted from the location.

E. The exact name of business, including Rctitious business name(s), partnership name, and/or corporation

name.

F. Mailing address if diUerent from business address.

G. Federal Employer ID number or Social Security number of all owners, State Employer ID number, state resale

permit number, and any other county, federal or state license or permit number and class if applicable.

H. In the case of a corporation, the name and address of the oTcer or person designated to accept service of

legal documents.

I. Provide information from prior calendar year or the prior corporation Rscal year for business tax to be

measured by gross receipts, cost of operations, vehicles, events or other methods to calculate tax as applicable to

the business classiRcation and fairly apportioned to business activity within the city.

J. Submit business tax payment based on the appropriate tax measure and rate for the business classiRcation.

K. Any further information which the tax collector may deem necessary for issuance of the business certiRcate,

or computation of the business tax, or other information which may be mandated by law.

(Ord. 1921 NCS §2, 1993.)

Any person starting a business in the city shall Rle a written application prior to commencing business and the

minimum tax applicable to the business classiRcation. The application shall contain all of information described in

Section 6.01.150 except that an estimate of gross receipts, cost of operations or other tax measure from the start

of the business to the end of the certiRcate period will be required. Upon expiration of the certiRcate, the person

shall be required to Rle a statement showing the actual amount of gross receipts or other applicable tax measure

incurred during the Rrst certiRcate period and pay the appropriate business tax based on that amount in excess of

the minimum tax paid.

To renew the certiRcate for the following calendar year and any subsequent year, the applicant shall update the

renewal application and submit a tax payment in the manner described in Section 6.01.150. (Ord. 1921 NCS §2,

1993.)

Each business shall, for purposes of paying the business tax, be categorized by the tax collector as conducting

business under one of the following:

A. Calendar Year Period. Calendar year period shall commence on January 1 and end on December 31.

B. Transient Period. Transient period shall begin on the date of issuance of the business certiRcate and shall

expire one hundred twenty days thereafter.

C. Daily Period. Daily period shall begin at 12:01 a.m. and expire at 11:59 p.m. on the calendar date of issuance of

the business certiRcate.

(Ord. 1921 NCS §2, 1993.)

A. For those businesses categorized under the calendar year period, the annual renewal payment shall be due

and payable by March 1 of each year for the calendar year beginning the preceding January, and shall be deemed

delinquent if not paid prior to March 31 of said year.

B. All other businesses categorized under a transient or daily period shall pay the business tax in advance of the

certiRcate period.

C. For the 1993 calendar year period, the tax payment shall be due and payable by April 1 and deemed

delinquent if not paid by April 30, 1993.

(Ord. 1921 NCS §2, 1993.)

In the event that a business terminates operations during the certiRcate period, there shall be no proration or

refund of taxes paid for that certiRcate period. (Ord. 1921 NCS §2, 1993.)

No business certiRcate application or payment of estimated tax shall be conclusive upon the city. The correctness

of any information and estimated tax listed on an application shall be subject to audit and veriRcation by the tax

collector. (Ord. 1921 NCS §2, 1993.)

Payment made in person to the tax collector during city business hours shall be deemed received as of the date of

personal delivery. If payment is made by United States mail, the payment shall be deemed received by the date of

cancellation by the U.S. Postal Service as reSected on the envelope containing the payment, or in the event such

cancellation cannot be determined, the date of receipt by the tax collector’s oTce. (Ord. 1921 NCS §2, 1993.)

After the tax collector has reviewed the application and the applicant has paid in full the tax required by this

chapter, the tax collector shall issue a certiRcate which contains the following information:

A. The name of the person to whom the certiRcate is issued;

B. The identiRcation, by business classiRcation(s), of the business authorized by the certiRcate;

C. The location where business(es) is to be conducted; and

D. Such other information that the tax collector may determine to be necessary.

(Ord. 1921 NCS §2, 1993.)

It shall be the responsibility of each person to obtain a renewal certiRcate and pay the business tax as provided in

this chapter regardless of whether or not renewal notice from the tax collector has been received. No business

certiRcate shall be renewed until the person has paid in full all delinquent business taxes, including accrued

interest and applicable penalties, to the tax collector. (Ord. 1921 NCS §2, 1993.)

Every person with a certiRcate and conducting a business at a Rxed place of business located within the city shall

post the certiRcate in a conspicuous place at the place of business. All other persons, their employees and agents,

shall carry the certiRcate, or a certiRed copy, with them at all times while conducting business in the city. All

persons with certiRcates under this chapter shall produce the certiRcate upon the request of any police oTcer or

any person designated by the tax collector. (Ord. 1921 NCS §2, 1993.)

A. Whenever the tax collector determines that any tax is due or may be due to the city of Petaluma under the

provisions of this title, the tax collector may give notice of an assessment of such business tax.

B. The notice of assessment shall set forth the amount of any business tax known to be due or estimated by the

tax collector, after full consideration of all information within the tax collector’s knowledge concerning the

business and activities of the person assessed. The notice shall also include the amount of any penalties or

interest accrued to the date of the notice of assessment.

C. The notice of assessment shall be served personally or by depositing in the United States mail, postage

prepaid thereon, addressed to the person at the 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.

D. Within thirty days after the date of service, the person assessed may apply in writing to the tax collector for a

hearing on the assessment. 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 Rnal and the amount thereof shall

immediately be due and owing to the city of Petaluma. Penalties and interest as provided by this chapter shall

continue to accrue until paid. The administrative proceeding prescribed by this section shall be deemed exhausted

and the taxes a debt to the city. 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 chapter.

E. If the person requests a hearing upon the assessment, the tax collector shall cause the matter to be set for

hearing before the city manager, or designee, within Rfteen days after the request. Notice of the time and place of

the hearing shall be mailed to the person assessed not less than ten days before the date set for hearing and, if

the tax collector desires said person to produce speciRc records at such hearing, such notice may designate the

records required to be produced.

F. At the hearing, the person assessed and the tax collector may submit such evidence as they believe to be

relevant to their respective positions. The city manager may require the presentation of additional evidence and

may continue the hearing from time to time for the purpose of allowing the presentation of additional evidence.

Upon completion of the hearing, the city manager may aTrm the assessment, increase the assessment, or

decrease the assessment. However, 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 shall be given to the person assessed in the same form and manner as the notice of assessment.

G. Within Rfteen days from the date of service of the notice of decision by the city manager, the person assessed

may Rle written exceptions to the decision. If the person does not do so, the person shall nevertheless be deemed

to have exhausted the administrative proceedings provided by this chapter. Upon Rling of written exceptions, the

city manager may either deny the exceptions or modify the decision. If the city manager modiRed the decision, a

written notice of the decision shall be given to the person assessed in the same form and manner as the notice of assessment. If the city manager does not modify the decision within thirty days from the service of said

exceptions, the exceptions shall be deemed denied.

H. The decision of the city manager may be appealed to the city council in the same manner as prescribed in

Section 6.01.370(B) of this chapter.

I. Failure of the tax collector to set any hearing within the time prescribed in this chapter and failure of the city

manager to complete any procedure prescribed in this chapter within the period stated shall not aUect the validity

of any proceedings taken hereunder.

J. Acceptance of any payment upon an assessment, the validity of which has not previously been passed upon

by the tax collector or city manager, shall not preclude the tax collector from subsequently levying another

assessment in any case where the original assessment does not truly reSect the correct business tax liability.

(Ord. 1921 NCS §2, 1993.)

If a business tax is not paid in full by March 31 of each year or, in the case of newly established businesses, within

thirty days after commencement of business in the city, the tax collector shall:

A. Impose a twenty-Rve percent penalty on the estimated tax payment due and owing; and

B. Impose an additional twenty-Rve percent penalty per month of the estimated tax payment, or fraction

thereof, that remains unpaid; and

C. Impose an interest charge at the rate of one and one-half percent per month, or fraction thereof, on the

estimated amount of the tax from sixty days after the tax is delinquent.

In no case, however, shall the penalty exceed one hundred percent of the estimated business tax due or one

thousand dollars, whichever is less. (Ord. 1921 NCS §2, 1993.)

The amount of any business tax, penalty and/or interest imposed by this chapter shall be deemed a debt to the

city, and any person who fails to pay the tax, penalty and/or interest shall be liable to the city for said amount(s)

and an action may be brought in the name of the city in any court of competent jurisdiction to recover the amount

of the tax, penalties and interest that are due and owing. The city may collect the debt through any legal means

including attachment and seizure of business property. All remedies prescribed by this chapter are cumulative,

and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of

enforcing this chapter. (Ord. 1921 NCS §2, 1993.)

Any violation of this chapter shall be a misdemeanor and shall be punishable as provided by law. (Ord. 1921 NCS

§2, 1993.)

The tax collector shall have the right to inspect, free of charge, during reasonable business hours, any place of

business required to pay a business tax under this chapter and to examine the books, records, or information

regarding the business that the tax collector deems necessary in order to carry out duties under this chapter

subject to the regulations governing the right of entry of city oTcials for purposes of inspection in Chapter 1.08.

(Ord. 1921 NCS §2, 1993.)

It is unlawful for the tax collector or any person having an administrative duty under the provisions of this chapter

to make known in any manner whatever the business aUairs, operations, or information obtained by an

investigation of records and equipment of any person required to submit such information to the tax collector, or

any other person visited or examined in the discharge of oTcial duty, or the amount or source of income, proRts,

losses, expenditures, or any particular thereof, set forth in any statement or application, or to permit any

statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen

or examined by any person; provided that nothing in this section shall be construed to prevent:

A. The disclosure to, or the examination of records and equipment by, another city oTcial, employee, or agent

for collection of taxes for the sole purpose of administering or enforcing any provisions of this chapter, or

collecting taxes imposed hereunder;

B. The disclosure of information and/or the results of an examination of records of a particular taxpayer, or

relating to a particular taxpayer, in judicial proceedings brought to determine the existence and/or the amount of

any tax liability of the particular taxpayer to the city or to the city attorney for the defense of the city or any

employee or oTcial thereof, against a claim Rled by the taxpayer against the city or any employee or oTcial

thereof;

C. The disclosure after the Rling of a written request to that eUect, to the taxpayer or to successors, receivers,

trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items

included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and

penalties; further provided, however, that the city attorney approves each such disclosure and that the tax

collector may refuse to make any disclosure referred to in this subsection when in the tax collector’s opinion the

public interest would suUer thereby;

D. The disclosure of the names and business addresses of persons to whom tax certiRcates have been issued,

and the general type or nature of their business;

E. The disclosure by way of public meeting or otherwise of such information as may be necessary to the city

council in order to permit it to be fully advised as to the facts when a taxpayer Rles a claim for refund of taxes, or

submits an oUer of compromise with regard to a claim asserted against the taxpayer by the city for delinquent

taxes, or when acting upon any other matter;

F. The disclosure of general statistics regarding taxes collected or business done in the city;

G. The disclosure of information and records as may be required under state law applicable to chartered cities

or required by subpoena served on the city.

(Ord. 1921 NCS §2, 1993.)

Whenever the amount of any tax, penalty or interest has been paid more than once or has been collected in error

by the city under this chapter, it may be refunded by the tax collector only upon a written veriRed claim, which

states the speciRc grounds for the refund, Rled with tax collector within one year of the date of payment of the

amount sought to be refunded. If the claim is approved, the refund may be credited on any amounts then due and

payable from the person from whom it was collected. (Ord. 1921 NCS §2, 1993.)

The tax collector shall enforce the provisions of this chapter and may prescribe, adopt, and enforce rules and

regulations relating to the administration and enforcement of this chapter. (Ord. 1921 NCS §2, 1993.)

No business certiRcate issued pursuant to the provisions of this chapter, or the payment of any business tax

required under the provisions of this chapter, shall be construed as authorizing the conduct or continuance of any

illegal business, or of a legal business in an illegal manner, or the conduct of a business without complying with all

the provisions of city and state and federal laws, including, but not limited to, certiRcate of occupancy

requirements, or zoning compliance, or a permit from any board, commission, department, or other oTce of the

city. (Ord. 1921 NCS §2, 1993.)

The city shall not be bound by an error of the tax collector or employees of the city in issuing business certiRcates

contrary to the terms of this chapter.

Failure to comply with the provisions of this chapter shall constitute grounds for the refusal, suspension or

revocation of the business certiRcate.

If a business certiRcate is issued and thereafter the business certiRcate holder is in violation of any certiRcate of

occupancy requirements, zoning regulation, or other city permits, said business certiRcate is voidable and subject

to suspension and/or revocation. (Ord. 1921 NCS §2, 1993.)

A. The tax collector may suspend or revoke any business certiRcate issued when it shall appear that a business

is being conducted or premises used in violation of the provisions of any law of the United States, state of

California, county of Sonoma, of the city, or the premises are being used for a purpose wholly or partially diUerent

to that for which the business certiRcate was issued. In such event, the tax collector shall, in writing, notify the

certiRcate holder of such action.

B. When a business certiRcate has been suspended as provided in this section, all rights of the person aUected

to be in compliance with the provisions of this chapter for such business at the premises where the violation

occurred, shall be suspended eUective upon receipt of the notice of suspension. If no appeal is Rled pursuant to

Sections 6.01.360 and 6.01.370, the suspension shall become a permanent revocation eUective thirty days from

receipt of the notice of suspension.

C. When a business certiRcate is proposed to be revoked as provided in this section, all rights of the person

aUected to be in compliance with the provisions of this chapter for such business at the premises where the

violation occurred shall be revoked eUective thirty days from receipt of the notice of revocation unless such

proposed revocation is appealed pursuant to Sections 6.01.360 and 6.01.370 of this chapter.

(Ord. 1921 NCS §2, 1993.)

Any person aggrieved by the action of the tax collector suspending, revoking, or denying a business certiRcate may

appeal to the city manager in accordance with Section 6.01.370. For purposes of this section, revocation shall

include a decision to deny an application to issue or renew a business certiRcate. (Ord. 1921 NCS §2, 1993.)

A. An aggrieved person per Section 6.01.360 may appeal the decision of the tax collector to the city manager

within Rfteen days after notice thereof by Rling with the tax collector a written notice of appeal. The notice of

appeal shall brieSy state the grounds relieved upon for appeal. If such appeal is made within the time prescribed,

the tax collector shall cause the matter to be set for hearing before the city manager within thirty days from the

date of receipt of such notice of appeal, giving the appellant not less than ten working days’ notice in writing of the

time and place of hearing. The Rndings and determination of the city manager at such hearing shall be Rnal and

conclusive. No such determination shall conSict with any substantive provision of this chapter. Within Rve working

days after such Rndings and determination are made, the tax collector shall give written notice thereof to the

appellant.

B. The decision of the city manager may be appealed to the city council within Rfteen days after notice of the city

manager’s decision. The matter shall be set for public hearing before the city council within forty-Rve days giving

the appellant not less than ten days’ notice in writing of the time and place of hearing. The Rndings and

determination of the city council at such hearing shall be Rnal and conclusive.

(Ord. 1921 NCS §2, 1993.)