Santa Ana Municipal Code § 21-74 Renewal license; affidavit

Before any license is issued, the applicant shall make a written application to the collector, which shall contain the following information:

(1) The exact nature or kind of business, profession, show, exhibition, game, occupation or enterprise for which the license is requested;

(2) The place where such business, profession, show, exhibition, or enterprise is to be carried on; and if the same is not to be carried on at any permanent place of business, the residence address, identified as such, of the owners of the same;

(3) The address where the applicant shall consent to receive mail concerning the license applied for;

(4) Where any person contracts, sells or delivers any goods, wares or merchandise in the city for which sales or use tax is payable, the application shall set for the appropriate California State Board of Equalization permit number;

(5) Where any person employs others in the course of such business the application shall set forth the appropriate federal and/or state employer identification number;

(6) Where any person conducting any business is self-employed, or is conducting business as a spouse or joint-owner or in any other capacity not requiring a federal and/or state employer identification number the application shall set forth the social security number of the applicant(s). Where any such applicant is not in possession of a social security number the collector in his or her discretion may accept another form of personal identification sufficient to properly identify such applicant;

(7) In the event that the application is made for the issuance of a license to a person doing business under a fictitious name, the application shall set forth the names and places of residence of those owning said business or enterprise;

(8) In the event that the application is made for the issuance of a license to a person doing business as a state licensed contractor, the application shall set forth the applicant's state contractor's license number and specialty classification;

(9) In all cases where the amount of tax to be paid is based upon the number of persons employed, or upon the number of vehicles used, or upon the number of rental units in any building or structure, or upon the seating capacity of any auditorium, stadium or enclosure, or upon the number of coin-operated machines or devices, or upon any amount or number which furnishes the basis for determination of the license tax for the particular business referred to in the application, such items must be stated on the application; provided that a newly established business shall make a true estimate or statement of such information and the business tax shall be based upon said estimation and shall be paid at the time such license is issued;

(10) Any further information which the collector may require to enable him or her to issue the type of license applied for;

(11) Any further information which the state may require, or any further information which the collector may deem necessary to properly identify the applicant;

(12) A signed statement made under penalty of perjury that the statements therein are true and correct, which statement shall be required to be filed with the collector upon submission of any original license application, annual renewal statement, miscellaneous supplementary statement, or other return or filing. Each such declaration of truth of application or statement shall have included therein, or attached thereto, a certification or declaration, which shall be substantially in the following form:

I declare, under penalty of perjury; that this application, return or statement (including any accompanying schedules, statements, and supporting data) has been examined by me, and, to the best of my knowledge, information, and belief, is a full true and correct application, return, or statement and I accordingly so represent.

(13) In the case of applications submitted via email, the collector in his or her discretion may accept a facsimile copy of the applicant's signature;

(14) In the case of applications submitted via other electronic means, the collector in his or her discretion may accept a digital signature or other unique personal identification number (PIN) verification.

All information specified to be set forth on any application form prescribed by the collector shall be submitted completely and accurately and the license shall be deemed based upon the information submitted and represented. The collector shall not be required to receive or consider, any application, return or statement unless the above quoted declaration, in substantially the form hereinabove set forth, is contained therein or attached thereto and properly executed by the applicant or the authorized agent or representative of the applicant, and it is unlawful and shall be deemed a misdemeanor in any such application, return or statement for such applicant or authorized agent or representative of the applicant to make any statement which is false or which is contrary to the declaration or representation made in the above quoted form.

Any license shall be deemed based upon the application on file, and if the information is incomplete or inaccurate, the license shall be deemed invalid. If information submitted in an application subsequently becomes incomplete or inaccurate by reason of a change in circumstances, the license shall thereafter be deemed invalid. Upon the collector's learning of any inaccuracy or incompleteness, notice shall be given forthwith to the licensee, at the address shown on the license where the licensee consented to receive information concerning his or her license, that the license is invalid and requesting the licensee to reapply for a re-validated license within thirty (30) days.

Upon the licensee's successful application for a re-validated license within the period hereinabove set the collector shall apply pro rata to the re-validated license the remainder of the sum originally paid by the licensee.

Upon the licensee's failure to make successful application for a re-validated license within the period hereinabove set the collector shall give notice forthwith pursuant to Section 21-86 that the licensee's license is hereby suspended. Thereafter, upon denial of licensee's appeal it shall be revoked whereupon the licensee's original payment shall be forfeit.

Any person refusing or failing to make application or to provide information required shall be assessed an amount pursuant to Section 21-41, and shall be in violation of this Chapter. The collector, upon making an assessment pursuant to Section 21-41, may in his or her discretion autoregister a license account in the name of any such person for purposes of assessing business license taxes, penalties, interest, charges, and service fees as applicable. Whenever the collector shall cause a license account to be registered an autoregistration service fee shall be applicable in the amount as specified by resolution of the city council.

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

A minimum charge is required for the processing of any initial or renewal license application. This charge shall be in addition to the business license tax and shall not be prorated. The charge shall not be refunded if the application is rejected. However, if after receipt of applicant's written notification of cancellation, no required inspection or investigation has taken place pursuant to any applicable provision of this Code, and no business activity has been transacted or carried on, then in that event a refund request for all inspection or investigation fees paid exceeding the amount specified in Section 21-120r(2) may be made pursuant to Section 21-87(d). In no event, however, shall the application processing charge be made refundable, other than as part of a refund made pursuant to Section 21-87(b). Provided further, that the collector may waive the processing charge in the case of a bonafide nonprofit, charitable, or otherwise fee-exempt licensee.

The provisions of this Chapter notwithstanding, the following application categories shall pay an application processing charge as stated below:

(a) Initial period application processing charge in the amount specified in Section 21-120i(2).

(b) Renewal application processing charge in the amount specified in Section 21-120r(2).

(c) Re-validation application processing charge in the amount specified in Section 21-120r(7).

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2131, § 1, 7-15-91; Ord. No. NS-3028, § 6, 6-21-22)

All licenses, unless otherwise provided in this Code, shall be prepared and issued by the collector upon the payment to the city of the sum required to be paid hereunder, or upon filing of proof satisfactory to the collector of eligibility for exemption from such payment. Each license so issued shall state upon the face thereof the following:

(1) The license number of the license.

(2) The date of expiration of such license.

(3) The persons to whom the same is issued, or where the said persons are doing business under a fictitious name; both the actual and fictitious names to whom the same is issued.

(4) The kind of business, profession, show, exhibition, game, occupation or enterprise licensed and the location of the same.

(5) Where said business involves the contracting, sale, or delivery of any goods, wares or merchandise in the city for which sales or use tax is payable to the state the state sales tax number issued to same.

(6) A statement that the holder thereof has paid a license fee or a statement that the holder thereof is exempt from such payment; and said license when issued, shall be deemed the receipt for said payment received by the city.

(7) A statement that this license is issued without verification that the licensee is subject to or exempt from licensing by the State of California.

(8) Any additional statement the collector may deem necessary or which the state may require.

(Ord. No. NS-1922, § 1, 7-20-87)

(a) No greater or lesser amount of money shall be charged or received for any license tax other than provided for in this Chapter. In no case shall any mistake of the collector in stating the amount of a license tax, or of penalties, or interest accrued thereon prevent or prejudice the collection by the city of what should actually be due from any person carrying on a business subject to a license tax under this Chapter. No statement 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.

(b) Where a mistake is made in the issuance of any license with regard to the classification under which said license was issued, then a new license shall be issued in the proper classification in lieu thereof, under the date of the original license, and the licensee shall pay an additional amount required by such a change.

(Ord. No. NS-1922, § 1, 7-20-87)

All business license taxes or deposits in lieu thereof due hereunder shall be paid in advance, in lawful money of the United States, or by check, draft or other instrument in the discretion of the collector, at the office of the collector in the finance department of the city. No business license shall be issued or renewed until the amount due and payable has been paid in full. Any license, the fee for which has been paid by an instrument such as a check, or draft which is dishonored upon presentation for payment, shall be void and of no effect from its inception. The collector, may, in his or her discretion, withhold the effect of this provision if the fee is paid within fifteen (15) days. Payment of license fees following a dishonor of such instrument upon presentation for payment shall thereafter be made only by cashier's check, money order or cash, which fee shall include any applicable penalty, as well as a return payment service fee in the amount as specified by resolution of the city council for such dishonored instrument. The collector shall be authorized to reject payment other than by cash, cashier's check or money order from such licensee for a period of two (2) years following any such dishonor.

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

In computing the amount of tax to be paid under this Chapter, the amount shall be rounded off to the nearest dollar as follows: If the remaining fraction of a dollar is forty-nine cents ($0.49) or less, such fraction shall be waived; if the remaining fraction of a dollar is fifty cents ($0.50) or more, the next highest full dollar shall be charged.

(Ord. No. NS-1922, § 1, 7-20-87)

Money received during the current year for a license shall first be applied to the payment of delinquent fees, sums and penalties due during any preceding calendar year, any balance remaining thereafter shall be applied to the payment of the current license fees and penalties. A license issued during any prior year to the same owner, tenant or occupant for the same place of business shall be prima facie evidence in any court or administrative proceeding that the business was continuously operated by the same person or firm from said prior year to the current year.

(Ord. No. NS1922, § 1, 7-20-87)

(a) No license issued pursuant to this Chapter shall be transferable or assignable; provided, that where a license is issued authorizing a person to conduct a business at a particular place, such licensee may upon application therefor and upon paying a charge in the amount specified in Section 21-120c(2) have the license amended to authorize the conducting of such business under said license at some other location to which the business is or is to be moved.

(b) Provided that where a person holding a license issued under the provisions of this Chapter changes the name of the business, such person shall upon changing the name make an application to the collector and pay a charge in the amount specified in Section 21-120c(3) to have said license amended to reflect the change in name.

(c) Provided further that transfer, whether by sale or otherwise, to another person under such circumstances that the real or ultimate ownership after the transfer is substantially similar to the ownership existing before the transfer, shall not be prohibited by this Section. For the purpose of this Section stockholders, bondholders, partnerships, or other persons holding an interest in a corporation or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3028, § 6, 6-21-22)

No person holding a license required by this Chapter shall permit any unlicensed independent contractor, itinerant merchant, or other person to use the license, the licensed premises or the licensee's name for the purpose of evading payment of any license tax or of evading any other provision of this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87)

A duplicate license may be issued to replace any license previously issued hereunder which has been lost or destroyed upon the licensee filing a statement of such fact, and, at the time of filing such statement, paying a duplicate license charge in the amount specified in Section 21-120d(5).

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3028, § 6, 6-21-22)

(1) Any licensee transacting and carrying on business at a fixed place of business in the city which is open to the public shall keep the license prominently posted in a conspicuous and public place upon the premises where such business is carried on. Provided further that any licensee transacting and carrying on business at a fixed place of business in the city which is closed to the public shall nevertheless keep the license posted in a conspicuous and accessible place upon the premises where such business is carried on.

(2) Any licensee transacting and carrying on business at a fixed place of business in the city without an agent or employee on the premises shall post in a conspicuous place the name, address and telephone number of the person or persons to be contacted to verify the possession of a proper and valid license.

(3) Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the license within his or her possession at all times while transacting and carrying on such business.

(4) Whenever the city shall provide a special tag or plate for the identification of a vehicle for which a business license tax has been paid, such tag or plate shall be affixed to the vehicle in accordance with the pertinent regulations of the collector.

(5) Whenever the city shall provide a special decal, metal-cal or label for the identification of a coin-operated machine or device for which a business license tax has been paid, such decal, metal-cal or label shall be affixed to the machine or device in accordance with the pertinent regulations of the collector.

(6) Any person having a license under the provisions of this Chapter shall produce and exhibit same whenever required to do so by any revenue officer or police officer, or by any other officer or official or employee authorized to inspect licenses or by any person being solicited.

(7) No person shall exhibit a revoked business license.

(8) No person shall reproduce, duplicate, copy or alter an original business license for the purpose of circumventing the requirement of this section by giving a false or misleading impression that any duplication of an original city business license is valid and that the appropriate fee therefor has been paid.

(Ord. No. NS-1922, § 1, 7-20-87)

All annual license renewals shall be for the period of twelve (12) months as specified hereinafter.

(a) All annual license renewals based upon a flat rate shall be for the twelve-month period beginning January first of the current year and shall expire on the thirty-first day of December of the current year.

(b) All annual license renewals based upon a variable flat rate shall be for the twelve-month period beginning July first of the current year and shall expire on the thirtieth day of June of the following year.

(c) All annual license renewals based upon gross receipts shall be for the twelve-month period beginning on April first of the current year and shall expire on the thirty-first day of March of the following year.

(d) All quarterly licenses shall be for the period of three (3) months beginning on the first day of January and ending on the thirty-first day of March; on the first day of April and ending on the thirtieth day of June; on the first day of July and ending on the thirtieth day of September; on the first day of October and ending on the thirty-first day of December.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2161, § 1, 6-15-92)

(a) All new annual licenses issued and based upon a flat rate shall be for the period of time remaining in the twelve-month period beginning January first of the current year and shall expire on the thirty-first day of December of the current year; provided, however, that all new annual licenses issued between December first of the current year and December thirty-first of the current year shall be for the period of the month of December of the current year as well as the entire period of the following twelve (12) months ending on December thirty-first.

(b) All new annual licenses issued and based upon a variable flat rate shall be for the period of time remaining in the twelve-month period beginning July first of the current year and shall expire on the thirtieth day of June of the following year; provided, however, that all new annual licenses issued between May first of the current year and May thirty-first of the current year shall be for the period of the month of May of the current year as well as the entire period of the following twelve (12) months ending June thirtieth.

(c) All new annual licenses issued and based upon gross receipts shall be for the period of time remaining in the twelve-month period beginning April first of the current year and shall expire on the thirty-first day of March of the following year; provided, however, that all new annual licenses issued between March first of the current year and March thirty-first of the current year shall be for the period of time in the month of March of the current year as well as the entire period of the following twelve (12) months ending March thirty-first.

(d) All new quarterly licenses issued shall be for the time remaining in the individual quarter.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2064, § 3, 6-18-90; Ord. No. NS-2161, § 2, 6-15-92)

Editor's note— Ord. No. NS-2161, § 2, adopted June 15, 1992, renumbered former § 21-73 as § 21-72 and amended the same to read as herein set out.

(a) The flat rate license taxes required to be paid by the provisions of this Chapter, if paid annually, shall become due and payable on the first day of December and shall become delinquent on the first day of January of each year or, if paid quarterly, shall become due and payable on the first day of December, March, June and September and shall become delinquent on the first day of January, April, July and October, respectively.

(b) The variable flat rate license taxes required to be paid by the provisions of this Chapter, if paid annually, shall become due and payable on the first day of June and shall become delinquent on the first day of July of each year or, if paid quarterly, shall become due and payable on the first day of June, September, December and March and shall become delinquent on the first day of July, October, January and April, respectively.

(c) The gross receipts license taxes required to be paid by the provisions of this Chapter, if paid annually, shall become due and payable on the first day of March and shall become delinquent on the first day of April of each year or, if paid quarterly, shall become due and payable on the first day of March, June, September and December and shall become delinquent on the first day of April, July, September and January, respectively.

(d) The gross receipts license tax and the variable flat rate license tax for the current year shall each be based respectively on the filed gross receipts statement and the filed variable flat rate assessment statement. The flat rate license tax for the current year shall be based on the schedule of flat rate taxes as specified by the provisions of this Chapter.

(e) Any business holding a currently valid annual city business license tax receipt and desiring to pay tax quarterly may elect upon renewal to do so by making application and paying a quarterly fee equal to twenty-five (25) per cent of the annual rate.

(f) All daily or monthly license taxes shall be paid in advance.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2161, § 3, 6-15-92)

Editor's note— Ord. No. NS-2161, § 3, adopted June 15, 1992, renumbered former § 21-72 as § 21-73 and amended the same to read as herein set out.

In all cases, the applicant for the renewal of a license shall submit to the collector for his or her guidance in ascertaining the amount of the license tax to be paid by the applicant, a sworn statement, upon a form to be provided by the collector, setting forth such information concerning the applicant's business during the preceding year as may be required by the collector to enable him or her to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87)

Notification of business license tax due, when said taxes are based upon flat rates, will be given by first class United States mail no later than the fifteenth day of December, provided that failure to receive such notification shall not exempt the licensee from all requirements under this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2161, § 4, 6-15-92)

(a) Where the license is based on a variable flat rate, the applicant shall submit to the collector, for his or her guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement upon a form to be provided by the collector, written under penalty of perjury or sworn to before a person authorized to administer oaths, setting forth such information concerning the nature, location, intended duration and ownership of applicant's business as well as any additional information required by the collector to enable him or her to ascertain the amount of license tax to be paid by said applicant pursuant to the provisions of this Chapter. The filing dates for the submission of renewal statements and the payment of business license tax due shall be during the period from the first day of June to the thirtieth day of June of each calendar year. In the case of a variable flat tax based upon the number of persons engaged or employed, the statement shall be for the preceding twelve-month period beginning April first of the preceding year and ending March thirty-first of the current year.

(b) Where a category or class of variable flat rate licenses is based on a variable flat rate applied to a fixed amount or number which then thereafter does not vary, then, at the discretion of the collector, the variable flat rate assessment statement may be omitted and a notification of business license tax due may be given at the same time and in the same manner as is applied in the case of flat rate business license. Said business license tax shall then be due and payable and shall become delinquent in the same manner as flat rate business licenses.

(c) Notification of business license tax renewal, when such taxes are based upon variable flat rates, will be given by first class United States mail no later than the fifteenth day of May, provided that failure to receive such notification shall not exempt the licensee from all requirements under this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2064, § 4, 6-18-90; Ord. No. NS-2161, § 5, 6-15-92)

(a) In all cases where the license is based on gross receipts, the applicant shall submit to the collector, for his or her guidance in ascertaining the amount of the license to be paid by the applicant, a written statement upon a form to be provided by the collector, written under penalty of perjury or sworn to before a person authorized to administer oaths, setting forth such information concerning the nature, location, intended duration, and ownership of applicant's business as well as applicant's gross receipts during the preceding calendar year as may be required by the collector to enable him or her to ascertain the amount of license tax to be paid by said applicant pursuant to the provisions of this Chapter. The filing dates for the submission of gross receipts statements and the payment of business license tax due shall be during the period from the first day of March to the thirty-first day of March.

(b) Notification of business license tax renewal, when said taxes are based upon gross receipts, will be given by first class United States mail no later than the fifteenth day of February, provided that failure to receive such notification shall not exempt the licensee from all requirements under this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2161, § 6, 6-15-92)

(a) Where the applicant has submitted a timely renewal statement and remitted the tax owed as required pursuant to Sections 21-76 and 21-77, no penalty or interest shall accrue for thirty (30) days on any amount ascertained to be deficient, where said deficiency is determined to be the result of the applicant's miscalculation of the amount of the business license tax owed.

(b) Where a deposit or credit amount exists and the applicant has submitted a timely renewal statement, no penalty or interest shall accrue for thirty (30) days on any amount ascertained to be deficient.

(c) Notification of deficient business license tax due will be given by first class United States mail no later than the fifteenth day of the first month following the due dates for the submission of renewal statements as set forth in Sections 21-76 and 21-77.

(d) Failure to receive such notifications shall not exempt the licensee from all requirements under this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2161, § 7, 6-15-92)

If any person fails to file any renewal statement within the prescribed time or if after demand therefor he or she fails to file a corrected statement, the collector shall determine the amount of license tax due by means of such information as he or she may be able to obtain. In determining the amount of license tax due for any business for whom the gross receipts of such business is made the basis for fixing the amount of such license the collector may in his or her discretion base such determination upon an average of the reported gross receipts of like businesses, similarly classified. Upon making a determination, the collector shall give a notice of the amount due by personal service or by depositing it in the United States post office in the city, postage prepaid, addressed to the person at his or her last known address.

(Ord. No. NS-1922, § 1, 7-20-87)

No statement 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 or her revenue officers, or duly authorized employees or agents 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 persons subject to the provisions of this Chapter shall keep complete and detailed records of business transactions, including, but not limited to, the following: rent collected, daily sales, sales taxes collected and paid to the state, any and all city, state and federal taxes collected and remitted from cannabis sales, point of sales (POS) system detailed daily sales data base and summary monthly sales reports, receipts, purchases, and other expenditures, detailed general ledger, income statements, cash flow statements, balance sheets, sales journals, cash disbursement journals and ledgers including payroll journals, third-party staffing agency statements, lease agreements, and other reports regarding the number and types of persons employed and/or otherwise engaged in the business, and shall retain all such records for examination by the collector, his or her revenue officers, or duly authorized employees or agents of the City. Such records shall be maintained for the period of the current calendar year, and for a prior period of at least three (3) complete calendar years or from the commencement of business within the city, whichever period is least. In the event such records of any business are not maintained within the city and are not reasonably made available for examination within the city, then such business shall be responsible for the actual travel and lodging cost in connection with the performance of said examination.

No person required to keep records under this section shall refuse to allow the collector, his or her revenue officers, or duly authorized employees or agents of the City to examine said records at reasonable times and places. Any person who willfully refuses to allow said examination on demand and at a reasonable time and place as herein provided shall be deemed guilty of a misdemeanor. In addition, such willful refusal shall be cause for suspension and/or revocation of such business' existing Santa Ana Business License as set out in section 21-86 of this Chapter.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2972, § 11, 9-3-19)

In the event that the collector or his or her designated agents, whether through an audit or otherwise, determine that any person has misstated their gross receipts amount, square footage amount, or other criteria upon which their current or prior years' business license tax has been calculated resulting in an underpayment of the tax amount owed, the collector shall separately calculate the deficiency for each distinct license period affected and issue a statement of tax deficiency and add delinquency penalties as applicable to the amount of the tax deficiency in accordance with Section 21-25, subsection (a) and Section 21-83, subsection (a), together with interest as provided under Sections 21-84 and 21-85, as applicable, until such time as the tax deficiency together with the accrued penalties and interest, are satisfied.

In the case of business license taxes which are assessed and payable on a monthly basis, an identical procedure shall be applied by the collector. Provided, however, that the provisions of Section 21-25 shall not apply.

Except business license taxes which are assessed and payable on a monthly basis, where any person voluntarily reports a tax deficiency on business license taxes which are assessed and payable on an annual basis such person's penalty and interest assessment on said deficiency shall be abated until the combined amount of tax, penalty and interest due is equalized to an amount equivalent to the amount of current and prior years' taxes owing as computed or determined based upon the business license tax rates and charges in effect for the most current tax year. In computing the abatement of accrued penalties and interest to arrive at a combined amount of tax, penalty and interest equivalent to the amount of the current or prior years' taxes owing as computed or determined based upon the business license tax rates in effect for the most current tax year the collector in his or her discretion may retain a sufficient amount of accrued penalty alone, or a sufficient amount of accrued interest alone, or any sufficient combination of accrued penalty amount and accrued interest amount necessary.

Whenever the result of any audit performed pursuant to this Chapter, excluding audits performed in connection with any medicinal cannabis business or commercial cannabis business, determines that any licensee has, exclusive of penalties and interest, underpaid the amount of their business license tax by five (5) per cent or more of the total amount due, but not less than two hundred fifty dollars ($250.00), then an audit service fee in an amount as specified by resolution of the City Council shall be applied.

In the case of audits performed pursuant to this Chapter in connection with any medicinal cannabis business or commercial cannabis business that has, exclusive of penalties and interest, underpaid the amount of their business license tax by five (5) per cent or more of the total amount due, but not less than five thousand dollars ($5,000.00), then such cannabis business shall be responsible for the City's actual cost of performing said audit.

(Ord. No. NS-2841, § 6, 2-4-13; Ord. No. NS-2972, § 12, 9-3-19)

It shall be unlawful for the collector or any person having administrative duty under the provisions of this ordinance [Ord. No. NS-1922] to make known in any manner whatsoever the business affairs, operations, or information obtained by an investigation of records and equipment of any person required to obtain a license, or pay a license tax, or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof to be seen or examined by any person. All gross receipts statements or estimates required by this Chapter shall be confidential and are hereby declared not to be public records. Any unauthorized disclosure or use of such information by any officer, agent or employee of the city shall be subject to the penalty provisions of this Code in addition to any other penalties provided by law. Provided that nothing in this section shall be construed to prevent:

(1) The disclosure to, or the examination of records and equipment by, another city official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provisions of this Chapter, or collecting taxes imposed hereunder;

(2) The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials of another city or county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;

(3) The disclosure of information and result of examination of records of particular taxpayers, to a court of law in a proceeding brought to determine the existence or amount of any license tax liability of the particular taxpayers to the city;

(4) The disclosure after the filing of a written request to that effect, to the taxpayer himself or herself, or to his or her successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any tax paid, any unpaid tax or amounts required to be collected, interest and penalties;

(5) The disclosure of the names and business addresses of persons to whom licenses are currently issued, and the general type or nature of their business;

(6) The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files an appeals claim for fee-exemption, license reinstatement, refund of forfeited fees or bonds, compromise with regard to a claim asserted against him or her by the city for license taxes, or when acting upon any other matter;

(7) The disclosure of general statistics regarding taxes collected or business done in the city.

(Ord. No. NS-1922, § 1, 7-20-87)

When the last day of the month in which the business tax is due falls on a Saturday, Sunday, or state or national holiday, payment of the business license tax may be made without penalty on the first working day of the succeeding month. For the purpose of this article, postmarks shall be accepted as the date of payment made, provided the transmitting envelope contains a post office cancellation indicating not later than the date due, or in the case of a weekend or holiday, not later than the first following working day.

Whenever any other payment, statement, application, report or other communication received by the collector is received after the time prescribed by this Chapter for the receipt thereof, and whenever the collector is furnished sufficient proof that the payment, statement, application, report, request or other communication was in fact deposited in the United States mail prior to the time prescribed for the receipt thereof, the tax collector shall regard such payment, statement, report, request or other communication as having been timely received.

(Ord. No. NS-1922, § 1, 7-20-87)

(a) For failure to fully pay any business license renewal tax amount when due, the collector shall add the following penalties:

(1) Ten dollars ($10.00) or ten (10) per cent of the unpaid balance of said amount, whichever is greater, on the past due date thereof,

(2) Fifteen dollars ($15.00) or fifteen (15) per cent of the unpaid balance of said amount, whichever is greater, on the first day of the second month after the due date thereof;

(3) Twenty-five dollars ($25.00) or twenty-five (25) per cent of the unpaid balance of said amount, whichever is greater, on the first day of the third month after the due date thereof; and

(4) Fifty dollars ($50.00) or fifty (50) per cent of the unpaid balance of said amount, whichever is greater, on the first day of the fourth month after the due date thereof; provided that the maximum amount shall not exceed an amount equal to one hundred (100) per cent of the amount of the business license tax due. Notification of delinquent business license taxes will be given by first class United States mail no later than the fifteenth day of each month, until the maximum penalty is imposed; provided that failure to receive such notification shall not exempt the licensee from all requirements under this Chapter.

(b) In the event a minor discrepancy exists between the amount paid and the amount due under this Chapter, arising from a miscalculation on the part of an applicant or licensee, and resulting in an underpayment of the business license tax in an amount not to exceed such amount as is specified by resolution of the city council, the collector may accept and record the underpayment as payment in full without notification to the taxpayer.

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

(a) Except as provided in Section 21-83, subsection (b), acceptance of any partial payment of business license tax or penalty or interest owing that is less than the amount required under the terms of this Chapter shall not be construed as meeting the requirements of this Chapter. No license or sticker, decal, tag, plate or symbol shall be issued, nor shall one (1) which has been suspended or revoked be reinstated or reissued, to any person who, at the time of applying therefor, is indebted to the city for any delinquent business tax, unless such person, enters into an acceptable binding written agreement with the city to satisfy said delinquency within one (1) year. With the consent of the collector such agreements may be deferred or extended for a period exceeding one (1) year.

(b) The execution of any agreement to satisfy delinquent business license taxes by means of installment payments and/or deferral shall not prevent the accrual of penalties and interest as applicable on the unpaid balance as provided under the terms of this Chapter. However, such additional penalties as may accrue and the interest on such penalties shall not be applied after the execution of such agreement and the payment of the first installment and during such time as such person shall not be in breach of the agreement. Upon the timely payment of the final installment of the agreement such additional penalties and the interest thereon as may have accrued shall be waived. In any agreement so entered into, such person shall acknowledge the obligation owed the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid, principal together with accrued penalties and interest thereon, shall become immediately due and payable. In the event such person fails within a period of thirty (30) days thereafter to render payment in full, such person's current business license may be revoked by the collector. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including attorney fees. The execution of such an agreement shall render any subsequent appeal null and void and shall constitute a waiver against future action.

(Ord. No. NS-2841, § 6, 2-4-13)

Any penalties assessed hereunder, exclusive of interest, upon attaining a combined amount equal to one hundred (100) per cent of the amount of the business license tax due shall become merged with the tax payable hereunder and shall be considered as a part thereof for all purposes.

(Ord. No. NS-1922, § 1, 7-20-87)

In addition to the past due delinquency penalties imposed in Section 21-83, any business that fails to remit the tax due shall pay interest at the rate of one (1) per cent per month, or portion thereof, exclusive of penalties, on the amount of the unpaid tax, from the date on which remittance first became delinquent until paid-in-full or otherwise satisfied. Provided however, that pursuant to Section 21-84 penalties upon attaining a combined amount equal to one hundred (100) per cent of the amount of the business license tax due are merged with the tax payable hereunder and any additional interest charged from such date on shall be charged the combined amount delinquent until paid.

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

The collector shall suspend and/or revoke any business license issued or granted pursuant to this Chapter only upon those grounds set forth in Sections 21-45, 21-50, 21-55, 21-58, 21-59, 21-60, 21-80, 21-136 or upon conditions set forth in any written agreement executed pursuant to Section 21-83.

Provided further, that unless revocation is made upon conditions set forth in a written agreement executed pursuant to Section 21-83 or upon licensee's failure to comply with the requirements of Section 21-136, no licensee's business license shall be suspended and/or revoked for failure to pay any annual business license tax as set forth in this Chapter, or any monthly business license tax as set forth in Article XII or Article XIII of this Chapter, or any other amount due pursuant to this Chapter until the penalties accruing for such failure to pay, exclusive of interest, have attained the maximum applicable amount permissible under the terms of this Chapter. Whereupon, the collector shall give a notice of suspension, which notice shall specify the grounds for suspension, and which notice shall be given by personal service or by depositing it in the United States post office in the city, postage prepaid, addressed to the licensee at the address listed on the application of the licensee where he or she consented to receive mail concerning his or her license, to obtain a license or to pay any license tax due or the address listed on the most recent business license renewal affidavit or business license amendment statement; and/or conspicuously posting said notice upon the premises of the business. Service of notice shall be deemed completed upon the date of personal service of said notice, or the date of mailing of said notice, or the date of actual posting of said notice on the premises of the licensee whichever occurs first.

In the event said licensee fails, within a period of thirty (30) days' notice, to pay the business license tax due or any other amount due pursuant to this Chapter, or to request a hearing the procedure for which shall be as provided in Section 21-41, then and in that event the collector shall give a notice of revocation. The licensee shall be given at least ten (10) days' notice, which notice shall specify the grounds for revocation, and which notice shall be given pursuant to the hereinabove set forth procedure for giving notice.

In the event said licensee fails within the allotted ten (10) day period to request a hearing to show cause why his or her business license should not be revoked, then and in that event the collector shall revoke said person's license and give notice thereof to said person pursuant to the hereinabove set forth procedure for giving notice.

In the event said licensee fails to file within ten (10) days thereafter, an appeal pursuant to Chapter 3 of this Code, then the collector's action in revoking said person's business license shall be conclusive as to all matters involved, and the transacting and carrying on by any person of any business pursuant to said license shall thereafter be deemed a misdemeanor.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2972, § 13, 9-3-19)

Any business tax, or penalties or interest thereon, or portion thereof, may be refunded, if they were:

(a) Paid more than once;

(b) Erroneously or illegally collected;

(c) Paid in excess of the correct amount due;

(d) Issued for a business which subsequently, does not operate in the city, due to applicant's inability to obtain additional permits required under any provision of this Code. In such case, the applicant shall be entitled to a refund of the business tax paid. Where applicant cancels his license prior to any inspection or investigation taking place, then in that event, applicant shall be entitled to a refund of all tax, inspection or investigation fees paid, less the fifteen dollar ($15.00) application processing charge, without further deduction to cover the administrative cost therefor;

(e) Issued for a business which subsequently becomes prohibited or illegal under any law of the state. In such case, the amount refunded shall be prorated on the basis of the proportion which the number of months remaining in the period for which the business tax was paid bears to the number of months in the whole period.

(Ord. No. NS-1922, § 1, 7-20-87)

No refund of monies howsoever paid or collected shall be allowed in whole or in part unless an application therefor is filed with the collector within a period of one (1) year from the expiration of the license period for which a refund is sought, and all such claims for refund must be filed with the collector on forms furnished by him or her in the manner prescribed by him or her. Such application may be made only by the person who made the payment, his or her guardian, executor, administrator or heir. Refunds shall not be made to an assignee of the applicant. Upon the filing of such a claim, and when he or she determines that a refund is warranted, the collector shall refund the amount warranted, less an amount equivalent to the application processing charge paid, which shall be retained to cover the administrative cost of the refund. Provided, however, that in the case of a refund made pursuant to Section 21-87(b), and where applicable, subsection (d), no deduction shall be made on account of the administrative cost therefor. The failure to file such application within the time prescribed herein shall bar any future right of recovery.

(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-3028, § 6, 6-21-22)

Where the collector has determined pursuant to Section 21-88 that a refund is due upon a particular business license, but where the applicant or licensee is at the same time determined to be delinquent or otherwise liable for a business license tax upon a separate business license, or for a separate unlicensed business; then in that event, the collector shall apply said refund amount to the balance owing and delinquent for said business license or for said unlicensed business. The collector shall then refund any amount remaining.

(Ord. No. NS-1922, § 1, 7-20-87)

No refund shall be made where the business license was issued under a misrepresentation of fact by the applicant and or such applicant actually engaged in the conduct of the business for which the license was granted prior to the date stated in applicant's original application.

(Ord. No. NS-1922, § 1, 7-20-87)

In all cases proof of payment shall be a prerequisite to any refund.

(Ord. No. NS-1922, § 1, 7-20-87)

The business license taxes under the terms of this Chapter are not refundable upon termination of a business or for any unused portion or term of a license period.

(Ord. No. NS-1922, § 1, 7-20-87)