Porterville Municipal Code § 15-11 Enforcement, Inspections and Audits of Businesses

It shall be the duty of the collector, and he is hereby directed, to enforce each and all of the provisions of this chapter. The chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the collector or the city council.

The collector in the exercise of the duties imposed upon him hereunder and, acting through his deputies or duly authorized assistants, shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with.

The collector and each and all of his assistants and any police officer of the city of Porterville shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to procure a business license herein, and demand an exhibition of said license. Any person having such business license theretofore issued, in his possession or under his control, who wilfully fails to exhibit the same on demand, shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this chapter. It shall be the duty of the collector and each of his assistants to seek a complaint from the appropriate authority to be filed against any and all persons found to be violating any of said provisions.

No statements 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. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector, his deputies, or authorized employees of the city, who are hereby 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.

All licenses, applicants for licenses, and persons engaged in business in the city are hereby required to permit an examination of such books and records for the purposes aforesaid.

The information furnished or secured pursuant to this section or any other section of this chapter shall be confidential except that the business name, address, telephone number, the owner's name and dates business commenced or closed, which information shall be subject to public inspection. (Ord. 1324, 12-18-1984)

The amount of any license imposed by this chapter shall be deemed a debt to the city; and any person carrying on any trade, calling, profession or occupation mentioned in this chapter without having a license from the city to do so shall be liable to an action in the name of the city in any court of competent jurisdiction, for the amount of license imposed on such trade, calling, profession or occupation by the provisions of this chapter.

A suit may be brought against any person for any license fee in this chapter specified, due and unpaid, in the name of the city, in any court of competent jurisdiction. The city attorney is authorized to bring such action when in his judgment there is reason to believe the amount can be collected, and an attachment may also be issued.

The conviction and punishment of any person for transacting any trade, calling, profession or occupation without a license shall not excuse or exempt such person from the payment of any license due or unpaid at the time of conviction, and nothing in this chapter shall prevent a criminal prosecution for any violation of the provisions of this chapter.

If any person fails or refuses to file any required return within the time prescribed, or if after demand therefor made by the collector, fails to file a corrected return; or if any person subject to the tax imposed by this chapter fails or refuses to apply for a business license, such person shall be required to pay a license at such return as the collector may, after investigation, fix as the proper return to be paid by such person, in any event not less than a minimum license tax of seventy dollars ($70.00) semiannually and shall be guilty of a violation of this chapter.

If any license or penalty be not paid when due, the same shall be delinquent, and such nonpayment shall constitute a violation of the terms of this chapter, and the applicant shall be subject to the penalties provided by this chapter, and the city shall be entitled to enforce the collection of such license fee in the manner specified in this chapter, and the collector may rescind and revoke any license issued, or the right to do or carry on business in the city. (Ord. 1324, 12-18-1984)