Redwood City Municipal Code Div. 3 Administration

Every person required to have a license under the provisions of this Article shall apply for the same to the Director. Such application shall be made upon a form provided by the Director and shall be written by the applicant under penalty of perjury or sworn to by the applicant before a person authorized to administer oaths. The application shall set forth such information as may be required by the Director as necessary to determine properly the amount of the license tax to be paid.

If the amount of the license tax to be paid by the applicant is based upon the average number of employees, such application shall set forth the average number of employees for the applicable period.

(Ord. No. 2016, § 2, 5-7-90)

Every person required to have a business license who had been issued a business license effective during a fiscal year shall apply for a renewal thereof for the ensuing fiscal year and shall submit with such application an affidavit or declaration under penalty of perjury on a form provided by the Director, setting such information concerning the type of applicant's business and the number of employees engaged therein during the preceding year and such other information as may be required by the Director for calculation of the amount of the license tax payable for the ensuing fiscal year or portion thereof for which the application is made. A new business license tax shall be issued for each such renewal for the payment of the tax as specified in this Article in a form approved by the Director.

(Ord. No. 2016, § 2, 5-7-90)

No statements submitted pursuant to this Article shall be conclusive upon the Director as to the matter set forth therein, nor shall the filing of the same preclude the Director from collecting by appropriate action such sum or sums as may actually be due and payable hereunder. Each such statement and each of the several items therein contained shall be subject to audit and verification by the Director who is hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for a license as may be necessary in the Director's judgment to verify or ascertain the amount of the business license tax or taxes, penalties or other delinquent charges due and payable. All licensees, applicants and persons engaged in business in the City are hereby required to permit an examination, audit or inspection of such books and records for the purposes aforesaid.

(Ord. No. 2016, § 2, 5-7-90)

If any person fails to file any required statement within the time prescribed, or if, after demand therefor has been made by the Director, such person fails to file a corrected statement within fifteen (15) days after notification so to do, or it appears to the satisfaction of the Director that a statement filed does not set forth the true facts of the business for which a license is required, the Director shall determine the amount of license tax due from such person by means of such information as the Director may be able to obtain.

In case such determination is made, the Director shall give written notice of the amount so assessed by personal service or by depositing it with the U.S. Postal Service, postage prepaid, at Redwood City, California, addressed to the person so assessed at the address appearing on said person's last license or application. Such person may, within ten (10) days after the serving or mailing of such notice, apply in writing to the Director for a hearing on the amount of the license tax. If such application is made, the Director shall give not less than five (5) days' written notice in the manner prescribed herein to the licensee to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed as the license tax. At such hearing, the licensee may appear and offer evidence why such specified tax should not be fixed as the license tax. After such hearing, the Director shall determine the proper tax to be charged and shall forthwith give written notice to the licensee in the manner prescribed herein of such determination and the amount of such tax.

If application by the licensee for a hearing is not made within the time prescribed, the license tax determined by the Director shall become final and conclusive.

(Ord. No. 2016, § 2, 5-7-90)

Any person aggrieved by any decision of the Director with respect to the issuance of or refusal to issue a license or the amount of a license tax may appeal such decision to the City Council by filing a notice of appeal with the City Clerk within fifteen (15) days of the date of the notice of such decision. The appeal shall be filed, processed and heard in accordance with Chapter 1 of this Municipal Code. The amount of any license tax finally determined as provided in this Section or Section 32.123 shall be due and payable as of the date the original license tax was due and payable together with any penalties that may be due thereon; provided, however, if the amount of such license tax shall be fixed in accordance with the original statement of the applicant, then no penalty shall attach by reason of any delinquency.

(Ord. No. 2016, § 2, 5-7-90)

(Ord. No. 2374, § 27, 1-9-2012)

All business records, operations or information obtained by the Director pursuant to an investigation of records, books or property of a business tax licensee or applicant shall, insofar as consistent with the California Public Records Act (Govt. C. section 6250 et seq.), be deemed confidential; and the Director shall not disclose to the public or any member thereof the contents of such records, books or other information obtained by the Director which relates to the sources or amount of income, profit, losses or expenditures by any such person engaged in such business or any particular thereof except as may be permitted by the applicant, licensee or person required to pay such tax.

(Ord. No. 2016, § 2, 5-7-90)

For the purposes of this Article, the Director is empowered to administer oaths.

(Ord. No. 2016, § 2, 5-7-90)