Article IV — Enforcement By City

The license tax and penalty is a debt to the city. The city may bring an action to collect the debt. (1991 code § 6-5.1; Ord. 754 § 1, 2000)

Each person subject to this chapter shall keep complete records of business transactions as provided in PHMC § 5.05.080.

The collector, and each person designated by the collector to do so, may inspect the books and records of a licensee or applicant to determine the amount of license fee due and to verify the information supplied by the licensee or applicant. Every person, by signing an application, consents and agrees to permit the city to examine his or her books and records for these purposes. A statement or information furnished by the business person under this chapter is not conclusive and does not bind the city.

If a person fails to submit the information required, or the collector is not satisfied with the statements or records filed, the collector may determine the amount of the business license tax by means of other information.

(1991 code § 6-5.2; Ord. 754 § 1, 2000)

• A. Grounds. The collector may revoke or suspend a license granted under this chapter for any of the following reasons: (1) a false statement in the application, or (2) conducting business in an illegal, improper, or disorderly manner, or in a manner which endangers the public welfare.

• B. Procedure. The collector shall give the licensee written notice of the grounds for revocation or suspension. The notice shall specify a time and place of hearing, and shall be given at least five days before the time of the hearing. The licensee shall show cause why his or her license should not be revoked or suspended.

• (1991 code § 6-5.3; Ord. 754 § 1, 2000)

The remedies prescribed are cumulative and the use of one does not bar the use of another remedy for the purpose of enforcing this chapter.

(1991 code § 6-5.4; Ord. 754 § 1, 2000)

Article V Administration

The collector shall administer and enforce this chapter. The collector may examine each place of business in the city to determine whether this chapter is being complied with.

The collector is authorized to:

• A. Extend the time for filing information required for a period of not more than 30 days and to waive the penalty that otherwise would accrue. After the 30-day grace period, penalties under PHMC § 5.05.190 are due.

• B. Adjust disputed claims after it has been ascertained from an audit of the taxpayer's books of account or other papers that an error caused the license tax to be set at a higher or lower amount than it would have had the information been supplied correctly and assess penalties when applicable.

• C. Adopt forms and prescribe information to be given in the forms.

• D. Adjust disputed claims as regards penalties and interest charges on late payment of taxes.

• E. Refund overpayments, consistent with PHMC § 5.05.220.

• F. The collector and each police officer and each authorized license inspector may: (1) enter free of charge during regular business hours any place of business for which a license is required and demand the exhibition of the license certificate; and (2) file a complaint or issue a citation for the violation of this article.

• G. Collect any back taxes, penalties and interest due for three years. (1991 code § 6-6.1; Ord. 754 § 1, 2000; Code Civ. Proc. § 338(1).)

The collector and each representative of the city having an administrative duty shall keep confidential all information concerning the business affairs and operations obtained by an investigation of records in the discharge of official duty and the amount and source of income, profits, losses and expenditures set forth in statement or application. However, the city may allow examination of records by and disclosure of information:

• A. To the public regarding the business name, address and telephone number; the name of the person to whom the license is issued; the type of ownership (i.e., sole proprietor, partnership, corporation, etc.); the general nature of the business; the date the business started and/or ended in the city; and whether the business license is current;

• B. Upon written request, to federal, state or county officials regarding an action under investigation, or to the tax officials of another city or county;

• C. To a grand jury or court of law upon subpoena;

• D. Regarding particular taxpayers to a court of law in a proceeding brought to determine the amount of license tax liability to the city;

• E. To the taxpayer or to the taxpayer's successors, receivers, trustees, executors, administrator, assignee, or guarantor, if directly interested, all after the person seeking information files a written request, with evidence of his or her authority;

• F. To another city official for collection of taxes for the purpose of administering this chapter or collecting taxes imposed by it;

• G. In a public meeting or otherwise of such information as may be necessary to the city council to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him or her by the city for license taxes, or when acting upon any other matter;

• H. To the public, of general statistics regarding taxes collected or business done in the city;

• I. To any other person, when required by law. (1991 code § 6-6.2; Ord. 754 § 1, 2000)

CHAPTER 5.10 PURCHASING AND CONTRACTS

Article I General