Santa Ana Municipal Code § 21-36 Collector; administration of oaths

There is hereby established the position of collector which shall include any position heretofore referred to in this Chapter or any other chapter of this code as "license collector," "business tax collector," "business fee collector," or any other term used to describe the office of the collector of business license taxes. Provided further that to the extent that any other provision of this Code or any other city ordinance refers to the director of finance as the collector of business license taxes, such provisions shall be construed to require the execution of such duties by the collector.

(Ord. No. NS-1922, § 1, 7-20-87)

The collector shall be ex officio business license tax collector.

(Ord. No. NS-1922, § 1, 7-20-87)

It shall be the duty of the collector to enforce each and all of the provisions of this Chapter, and the chief of police, the chief building official, the chief fire official, and the city attorney shall render such assistance in the enforcement hereof as may from time to time be required by the collector. Each department or division of the city which issues permits or entitlements of use shall require the production of a valid unexpired business license receipt or business license exemption receipt prior to the issuance of such a permit. Provided, however, that nothing in this section shall be construed to require any person to obtain a license to do business within the city as a prerequisite for the issuance of a city permit or entitlement of use if such requirement conflicts with any applicable statutes of the United States or of the state.

(Ord. No. NS-1922, § 1, 7-20-87)

Every person acting as a general contractor, whether building for their own occupancy or not, shall file with the collector a full, true and complete written statement, signed by such person, under penalty of perjury, listing all subcontractors who have performed or shall perform any service whatsoever for such person within the city for which a license is required under the provisions of this Chapter. Any builder-owner, general engineering contractor, specialty contractor, or subcontractor, subcontracting any work shall be deemed a general contractor for the purpose of this section. Said statement shall include the name, address, telephone number, state license number and specialty classification of each person required to be licensed.

It shall be the duty of the collector or his or her designated representative to ascertain and certify that all business tax liability of the general contractor and all subcontractors employed by the general contractor has been duly satisfied.

Pursuant to Section 8-2 of this Code, no certificate of occupancy shall be issued, or final inspection provided until the collector or his designated agent certifies that there has been complete compliance with the requirements of this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87)

The collector shall keep full, adequate and accurate records pertaining to the issuance of licenses under this Chapter and the collection of all fees, penalties and other moneys in connection herewith. The collector shall keep in his or her office a public ledger in which he or she shall keep the accounts of all licenses currently issued by him or her and remaining in full force and effect.

(Ord. No. NS-1922, § 1, 7-20-87)

For the purposes of this Chapter, the collector, as chief revenue officer, and each and every duly authorized revenue officer or authorized agent, is authorized to administer oaths.

(Ord. No. NS-1922, § 1, 7-20-87)

All fees, penalties, charges and other moneys received by the collector pursuant to the provisions of this Chapter shall be deposited in the general fund of the city upon the business day next following the receipt of the same.

(Ord. No. NS-1922, § 1, 7-20-87)

The collector shall prepare printed blank licenses for all business conducted in the city for the term of twelve (12) months, and for shorter terms authorized by this Chapter to be issued. The collector shall also prepare all necessary printed applications, reporting forms and notices and other form correspondence.

(Ord. No. NS-1922, § 1, 7-20-87)

The determination of which business or type or class of business a licensee or applicant is engaged in or about to engage in shall be an administrative function of the collector.

(Ord. No. NS-1922, § 1, 7-20-87)

The collector is authorized to establish a list of specific businesses that are included within each of the categories set forth in general terms by this Chapter. This list shall be reviewed and updated periodically so as to be all-inclusive as possible. The list shall be kept on file in the offices of the collector and the clerk of the council and shall be available for use by the general public. The classification of any business into a general category shall be at the determination of the collector. Any person aggrieved by the decision of the collector shall have the right to a hearing pursuant to Section 21-41 and/or the right to an appeal to the city council for a final decision pursuant to Chapter 3 of this Code.

(Ord. No. NS-1922, § 1, 7-20-87)

(a) The collector shall determine the amount of license tax due, together with any penalties, interest, charges (including service fees) that may be due and payable and/or the proper classification for a business by means of such information as he or she may be able to obtain in the event:

(1) Any person fails to properly procure the correct business license prior to doing business in the city; or

(2) Any person engaged in transacting and carrying on business within the city fails to renew any business license; or

(3) Any person fails to file any required statement within the time prescribed; or

(4) If, after demand therefor has been made by the collector, any person fails to file a corrected statement within fifteen (15) days after notification to do so; or

(5) It appears to the satisfaction of the collector that a statement filed does not set forth the facts of the business for which a license is required; or

(6) If a licensee or an applicant for a license believes that the business is not assigned to the proper classification because of circumstances peculiar to it.

(b) In the case where such determination is made, the collector shall give notice of the amount so assessed, or classification found to be appropriate in the following manner:

(1) By serving it personally, or causing it to be served personally by a duly authorized agent; or

(2) By depositing it in the United States Mail, postage prepaid addressed to the person so assessed at their address of record.

(c) Any person receiving a determination made by the collector pursuant to this section regarding the amount of tax owed, or classification found to be appropriate, may, within fifteen (15) days after the serving or mailing of such notice, make application in writing to the collector for an administrative hearing, hereinafter ("hearing") by completing and filing a "request for hearing" form with the collector. Request for hearing forms shall be made available in the office of the director of finance and clerk of the city council. A failure to file a timely "request for hearing" form shall be deemed a waiver of the right of appeal. Provided, further that any person seeking a hearing under this section shall first deposit with the collector a hearing service fee to be specified by resolution of the city council to cover the city's cost in providing an administrative hearing officer, hereinafter ("hearing officer").

(d) All hearings conducted pursuant to this section shall be heard by the same hearing officer who has been appointed by the Santa Ana city manager pursuant to Section 1-28.8 of this Code.

(e) Hearing procedures for hearings conducted pursuant to this section shall be as follows:

(1) No hearing to contest a determination of the collector before a hearing officer shall be held unless and until a timely "request for hearing" form has been completed and filed with the collector, and

(2) After receipt of the "request for hearing" form and deposit of the hearing service fee, a hearing before the hearing officer shall be set for a date that is not less than fifteen (15) and not more than sixty (60) days from the date that the "request for hearing" is filed in accordance with the provisions of this section. The person requesting the hearing shall be notified at least ten (10) days prior to the date of the hearing. The failure of any person to appear at the hearing shall constitute a forfeiture of the administrative hearing service fee deposit and shall be a bar to judicial review of the hearing officer decision based upon failure to exhaust administrative remedies.

(3) At such hearing the person may appear and offer evidence why the collector's specified tax amount should not be fixed as the license tax amount or why such classification prescribed by the collector as the applicable tax classification should not be fixed. Formal rules of evidence shall not apply.

(4) Upon request, the person requesting the hearing shall be provided with reports and other documents relied upon by the collector in making his or her determination. In addition, if the collector, duly authorized revenue officer, or other individual appearing at the hearing as the agent of the collector submits any additional written reports to the hearing officer for consideration at the hearing, then a copy of said documentation shall also be served by mail on the person requesting the hearing.

(5) The hearing officer may continue the hearing and request additional information from the collector prior to issuing a written decision.

(6) After such hearing, the hearing officer shall determine the proper tax to be charged or classification prescribed and shall forthwith give written notice to the person requesting the hearing in the manner prescribed herein of such determination and the amount of such tax.

(f) Hearing officer's decision. After considering all of the testimony and evidence submitted at the hearing, the hearing officer may immediately issue a verbal decision or may issue a written decision within fifteen (15) days of the hearing. The decision shall include the reasons for the decision and such decision shall be final.

(g) If the hearing officer fixes the amount of the tax, penalty, interest, charges, service fees or the tax classification in accordance with the original written determination of the collector, then the amount as finally determined shall be immediately due and payable and/or the classification shall be immediately applicable, and the hearing service fee shall be forfeit. If the hearing officer determines the amount of the tax, penalty, interest, charges, service fees or the tax classification to be applicable in accordance with the original statement of the person requesting the hearing then the amount due and payable and/or the classification applicable shall be as set forth in such person's original statement and the collector shall refund the hearing service fee deposit. If the hearing officer fixes the amount of the tax, penalty, interest, charges, service fees and/or the tax classification to be applied in some other manner the hearing officer shall also make a written determination as to fixing the amount of tax, penalty, interest, charges, service fees and/or the tax classification applicable and shall indicate the disposition of the hearing service fee deposit.

(h) Any person who is aggrieved by the decision of the hearing officer may obtain judicial review of such decision in the manner provided under Section 1-21.9 of this Code.

(i) In the event no application for a hearing is filed within the time prescribed, the decision of the collector shall become final and conclusive on expiration of the time herein fixed for hearing and shall render any subsequent appeal null and void and shall further act as a waiver against future action.

(j) Notwithstanding any other provision contained in this Chapter or any other provision contained in this code to the contrary, any person voluntarily tendering payment of any license tax, interest, or penalties to the city pursuant to any provision of this Chapter shall for all purposes thereafter be precluded and barred from appealing, contesting or otherwise challenging the validity or amount of any such tax, interest or penalties pursuant to any otherwise available procedure set forth in this Chapter, or otherwise available by law, unless said payment is made under written protest to the city. Said written protest shall be deemed made for the purposes of this Chapter only by one (1) of the following methods: (1) a written notation set forth on the check, draft, money order, or other negotiable instrument by which payment is tendered, indicating that such payment is made under protest; or (2) a written notice addressed and delivered to the collector at the time of payment indicating that such payment is made under protest. Provided, however, that this subsection shall not bar a request for refunds authorized pursuant to Section 21-87 of this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13)

In addition to all other powers conferred upon him or her the collector shall have the power to make rules and regulations not inconsistent with the provisions of this Chapter as may be necessary or desirable to aid in the enforcement of the provisions of this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87)

(a) The collector shall have the power to extend the time for filing any required application, affidavit, statement or report and remitting of any taxes or other monies owing for a period of up to six (6) months. In connection with that authority the collector shall also have the power to extend the time for giving notification of tax renewal and to extend the time that any previously issued license shall remain valid. The collector may in his or her discretion exercise this authority on a case-by-case basis in connection with any individual applicant or licensee, or other individual person subject to the requirements of this Chapter. The collector may also exercise this authority on a class-by-class basis in connection with any category, class or subclass of assessment or any category, class or subclass of applicants, licensees, or other persons subject to the requirements of this Chapter, or any persons subject to any applicable business license tax surcharge or surtax or other business license related assessment or fee required or authorized under the general laws of the state.

(b) The collector shall have the further power, for good cause shown, to compromise any claim, or class of claims, as to the amount demanded or owing.

(c) The collector, shall have the further authority to settle, discontinue, or waive the collection of any claim, or class of claims, for good cause shown, or if it appears that further proceedings would be without merit, or if the administrative or legal cost therefor would be excessive, or if the amount of the claim in question is de minimus. A claim, or class of claims, shall be deemed to be de minimus whenever the total amount of the claim is determined by the collector to be equal to or less than the total anticipated administrative costs associated with collecting said amount. The collector may in his or her discretion determine this amount on a case-by-case basis or on a class-by-class basis. In accordance with Section 21-42 the collector may adopt administrative rules, regulations, and guidelines, relating to the settlement, discontinuance, or waiver of claims arising pursuant to this Chapter.

(d) In connection with the exercise of the power and authority hereinabove provided to the collector, he or she in their discretion, shall have the right to allow the payment of any taxes or other monies owed to the city by installment without penalty, interest or other administrative charge on a case-by-case basis or class-by-class basis. In accordance with Section 21-42 the collector may adopt administrative rules, regulations, and guidelines, relating to the acceptance of installment payments.

(e) Moreover, to effectively implement the intent of the general provisions of this Chapter the collector in his or her discretion may vary the strict procedural, enforcement, deposit, or other administrative requirements of this Chapter on a case-by-case or class-by-class basis in any manner.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13)

In addition to all other powers conferred upon him or her, the collector shall have the power, for good cause shown, to waive or reduce any penalty or late interest imposed, or deposit, or charge, or service fee demanded.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13)

The collector shall have the authority and duty to suspend or revoke any license granted or issued under the provisions of this Chapter at any time for any of the following:

(a) A material false statement contained in the application for a new license or in the application for a renewal license granted or issued under the provisions of this Chapter, or in any affidavit or statement required to be filed under the provisions of this Chapter, or

(b) Upon the determination that the licensee has not paid the tax required to be paid as a condition for the issuance of the license, pursuant to the procedures set forth in Section 21-86.

Any person transacting and carrying on any business during any period of license suspension shall be deemed to be doing so under an invalid license. Any person transacting and carrying on business during any period of license revocation shall be deemed to be doing so without a license. Provided further, that any person transacting and carrying on business during any period of license revocation or suspension shall be refused any permits or entitlements of use the issuance of which requires the production of a valid unexpired business license.

(Ord. No. NS-1922, § 1, 7-20-87)

The collector, as chief revenue officer, and each and every duly authorized revenue officer of the city have the duty to enforce this Chapter and are authorized to arrest persons without a warrant whenever they have reasonable cause to believe that the person to be arrested has committed a violation of said provisions in their presence. In any case in which a person is arrested pursuant to this section and the person arrested does not demand to be taken before a magistrate, said officer making the arrest shall prepare a written notice to appear and release the person on his or her promise to appear as prescribed by Chapter 5C Title III of Part 2 of the Penal Code of the State of California (commencing with Section 853.6).

(Ord. No. NS-1922, § 1, 7-20-87)