Portola Valley Municipal Code Ch. 5.20 License Taxes

An annual business license tax as more particularly set forth by resolution shall be imposed upon all entities and persons transacting, engaging in, or carrying on any business in the town.

(Ord. 2000-329 § 5 (part), 2000)

A. An annual license tax shall be due and payable prior to any person engaging in business in the town on or before July 1st for every fiscal year the licensee continues to conduct business in the town. The tax shall become delinquent thirty days after the due date.

B. Unless otherwise specifically provided, license taxes shall not be prorated, and no refund shall be issued for any business which ceases to exist or changes ownership after an annual license tax is paid.

(Ord. 2000-329 § 5 (part), 2000)

For failure to pay a license tax when due, the collector shall add to the amount due a penalty of ten percent of the amount of the license tax on the last day of each month after the due date thereof until paid; provided, however, the amount of such penalty to be added shall in no event exceed one hundred percent of the amount of the license tax due.

(Ord. 2000-329 § 5 (part), 2000)

The collector shall not issue any license, or reissue a license previously revoked, whether for the same or another business, to any person who, at the time of an application thereof, is indebted to the town for any delinquent license tax until such person shall have paid any delinquent license tax, together with any penalty and shall have furnished to the collector any sworn statement required by any of the provisions of Chapters 5.04 through 5.24 and 5.48.

(Ord. 2000-329 § 5 (part), 2000)

Whenever any amount of any tax or penalty has been overpaid, or paid more than once, or has been erroneously or illegally collected or received by town, such tax or penalty may be refunded provided a claim in writing, which states under penalty of perjury the specific grounds upon which the claim is founded, is filed with the collector within three years after the last day of the calendar month following the period of time for which the amount which is the subject of the claim was paid. No refund shall be paid unless the claimant establishes his/her right thereto by written records showing entitlement thereto.

(Ord. 2000-329 § 5 (part), 2000)

The amount of any license tax and penalty, and all other fees and charges required to be paid under any of the provisions of Chapters 5.04 through 5.24 and 5.48, shall be deemed a debt to the town. The town may maintain a civil action thereon in its own name in any court of competent jurisdiction for the amount(s) owed, together with court costs. Such civil action shall not be a bar to any action provided by law of any of the provisions of Chapters 5.04 through 5.24 and 5.48.

(Ord. 2000-329 § 5 (part), 2000)