Chapter 5.16
STATEMENTS AND RECORDS
Sections:
5.16.010 Statement—Limitations—Verification.
5.16.020 Records—Requirements.
5.16.030 Information confidential.
5.16.040 Failure to file statement or corrected statement.
5.16.050 Additional power of collector.
5.16.010 Statement—Limitations— Verification.
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 under this article. 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 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. (Ord. 45 § 1 (part), 1972: prior code § 4-112.010)
5.16.020 Records—Requirements.
All persons subject to the provisions of this article shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records for examination by the collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine the records at reasonable times and places. (Ord. 45 § 1 (part), 1972: prior code § 4-112.020)
5.16.030 Information confidential.
It is unlawful for the collector or any person having an administrative duty under the provisions of this article to make known in any manner whatever 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, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof, to be seen or examined by any person; provided that nothing in this section shall be construed to prevent:
A. 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 article or collecting taxes imposed under this article;
B. The disclosure of information to, or the examination of records by, federal or state officials, or the tax officials of another city or county, or city and county, if a reciprocal arrangement exists, or to a grand jury or court of law, upon subpoena;
C. The disclosure of information and results of examination of records of particular taxpayers, or relating to 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;
D. The disclosure, after the filing of a written request to that effect, to the taxpayer himself, or to his successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to the items included in the measure of any paid tax, any unpaid tax or amounts of tax required to be collected, interest and penalties; further provided, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby;
E. The disclosure of the names and addresses of persons to whom licenses have been issued, and the general type or nature of their business;
F. 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 a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him by the city for license taxes, or when acting upon any other matter;
G. The disclosure of general statistics regarding taxes collected or business done in the city. (Ord. 45 § 1 (part), 1972: prior code § 4-113)
5.16.040 Failure to file statement or corrected statement.
A. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he fails to file a corrected statement, or if any person subject to the tax imposed by this article fails to apply for a license, the collector may determine the amount of license tax due from such person by means of such information as he may be able to obtain.
B. If the collector is not satisfied with the information supplied in statements or applications filed, he may determine the amount of any license tax due by means of any information he may be able to obtain.
C. If such a determination is made the collector shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States Post Office at the city, postage prepaid, addressed to the person so assessed at his last-known address. Such person may, within fifteen days after the mailing or serving of such notice, make application in writing to the collector for a hearing on the amount of the license tax. If such application is made, the collector shall cause the matter to be set for hearing within fifteen days before the city council. The collector shall give at least ten days’ notice to such person of the time and place of hearing in the manner prescribed above for serving notices of assessment. The council shall consider all evidence produced and shall make findings thereon, which shall be final. Notice of such findings shall be served upon the applicant in the manner prescribed above for serving notices of assessment. (Ord. 45 § 1 (part), 1972: prior code § 4-114)
5.16.050 Additional power of collector.
In addition to all other power conferred upon him, the collector shall have the power, for good cause shown, to extend the time for filing any required sworn statement or application for a period not exceeding thirty days, and in such case to waive any penalty that would otherwise have accrued, except that six percent simple interest shall be added to any tax determined to be payable. (Ord. 45 § 1 (part), 1972: prior code § 4-116)