CHAPTER 6.01
BUSINESS TAX
6.01.010 Definitions.
For purposes of this chapter, the following terms shall be defined as follows:
A. "Business" means all activities engaged in or caused to be engaged in the city, with the object of attaining direct or indirect gain, benefit or advantage. This includes but is not limited to: a business, commercial enterprise, trade, calling, vocation, profession, occupation, or means of livelihood. This term does not include services rendered by an employee to an employer.
B. "Business tax certificate" means the document issued as evidence of payment of a business tax or exemption from payment as provided in this chapter.
C. "City" means the city of Petaluma, Sonoma County, California, including all of the territory and jurisdiction thereof as presently constituted, and any and all of the same which shall later come into existence by any manner or means whatsoever.
D. "Cost of operations" means the total amount expended for engaging in business within the city. This includes but is not limited to, salaries and benefits, operating leases/rentals for equipment and facilities, utilities, services and supplies, maintenance, and general overhead expenditures. This term shall not include non-cash expenditures for depreciation and amortization.
E. "Engaging in business" means commencing, conducting or continuing in business. Proof of engaging in business includes but is not limited to:
1. Use of signs, circulars, cards, telephone books, newspapers, or trade publications to advertise, hold out or represent that a person is in business in the city.
2. An active license or permit issued by a governmental agency indicating that such person transacts business in the city.
3. Any other evidence of engaging in business and the failure to deny in a sworn statement given to the tax collector upon request that a person is not engaged in business within the city.
Failure to make a profit or complete a transaction does not negate a finding of engaging in business.
F. "Fixed place of business" means a place of business in the city which is regularly kept open with someone in charge thereof for the transaction of business during customary business hours.
G. "Gross receipts" means the total amount actually received or receivable from sales and/or the performance of any act, service or employment for which a charge is made or credit allowed. Gross receipts include but are not limited to, all receipts, cash received, credits, commissions or fees earned, sales on time, cost of materials, labor or services provided, value of property taken in lieu of cash payments, and interest paid or payable. Excluded from gross receipts are:
1. Cash and jobber discounts which reduce selling price and ultimate receipts from sale.
2. Any tax including but not limited to, sales tax, use tax, gas tax, transient occupancy tax and real property transfer tax, which is measured by the sales price and is included in the purchase price and collected from the consumer or purchaser.
3. Any refund that is granted, either in cash or credit, to a purchaser who returns property upon the rescission of a contract of sale.
4. Amounts received by persons acting as agents, brokers or trustees, where such amounts have been collected for and are paid to another party. This includes but is not limited to, amounts collected by salesmen and transmitted to manufacturer or distributor; trust funds received and transmitted by trustee; fees separately itemized on statements and forwarded to a subcontractor or consultant as payment for services rendered, provided that a list of subcontractors or consultants and amount paid is reported to the tax collector; and receipts collected and subsequently repaid to a lessee, provided that the name of the lessee and the amount paid is reported to the tax collector.
5. Amounts received as refundable deposits, except those amounts that are forfeited and subsequently taken as business income.
6. Any credit that is granted for property provided by the consumer or purchaser as part of the purchase price (trade-in merchandise), provided that the value of property taken is reported in gross receipts when sold to someone else.
7. Bad debts, when credits are reported in total in the first year and prove uncollectible in a subsequent year.
8. Passive income including interest on investments, dividends, occasional sale of property or surplus equipment.
9. Receipts not taxable by virtue of the Constitution or laws of the United States or the state of California.
I. "Person" includes all domestic and foreign corporations, associations, syndicates, joint stock corporations, partnerships of every kind, clubs, business or common law trusts, societies, and individuals transacting or carrying on any business in the city, other than as an employee.
J. "Tax collector" means the director of finance of the city of Petaluma or the authorized designee of said director. (Ord. 1921 NCS §2 (part), 1993.)
6.01.020 Tax certificate required.
No person shall engage in business in the city without first applying for and receiving an annual business tax certificate from the city and paying to the city tax collector a business tax described in this chapter. Operation of a business in the city without a business tax certificate and payment of the business tax shall constitute a separate violation for each day that such business is conducted. (Ord. 1921 NCS §2 (part), 1993.)
6.01.030 Purpose.
The business tax required by this chapter is imposed through the taxing power of the city solely for the purpose of obtaining general revenue. Payment of the tax and issuance of a business tax certificate does not release or in any way excuse a person from compliance with other applicable provisions of this code or other laws, including any permit or other licensing requirements by the city or other government agencies. Issuance of the business tax certificate does not entitle the holder thereof to conduct a business in a manner or location otherwise prohibited or regulated by law. (Ord. 1921 NCS §2 (part), 1993.)
6.01.040 Certificate nontransferable.
A. No certificate issued pursuant to this chapter shall be transferable:
1. Provided that where a certificate is issued authorizing a person to transact and carry on a business at a particular place, such person may upon application therefor have the certificate amended to authorize the transacting and carrying on of such business under said certificate at some other location to which the business is or is to be moved.
2. Provided further that transfer of ownership, 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 chapter.
3. For the purpose of this chapter, 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. 1921 NCS §2 (part), 1993.)
6.01.050 Duplicate certificate.
A duplicate certificate may be issued by the tax collector to replace any certificate previously issued hereunder which has been lost or destroyed upon the person filing statement of such fact, and paying to the tax collector a duplicate certificate fee as set by resolution. (Ord. 1921 NCS §2 (part), 1993.)
6.01.060 Separate certificate for each type of business activity.
A separate certificate is required for each business activity which falls within the different business classification as defined in this chapter. Where two or more business activities are engaged at one location and each is taxable on the same basis and tax rate, the person may request a consolidated certificate and pay only one tax. A separate business will not be deemed to include any isolated transaction or activity that is ancillary to a primary business. (Ord. 1921 NCS §2 (part), 1993.)
6.01.070 Separate certificate for each branch establishment of place of business.
A separate certificate must be obtained for each branch office or place of business located in the city. However, if the person engages in the same business at each branch office, the person may request a consolidated certificate in which the tax base will be consolidated and one tax shall be paid based upon the rate applicable to that business classification. (Ord. 1921 NCS §2 (part), 1993.)
6.01.080 Change of location of business.
In the event that a business with a valid certificate moves or changes its location of business, the certificate shall notify the tax collector of the change of address and shall pay a fee as set by resolution to update the administrative records and issue a new certificate. (Ord. 1921 NCS §2 (part), 1993.)
6.01.090 Exclusions.
This chapter shall not apply to any person transacting or carrying on any business excluded from the payment of business taxes by the constitution or applicable statutes of the United States or of the state of California. (Ord. 1921 NCS §2 (part), 1993.)
6.01.100 Exemptions.
The provisions of this chapter shall not require the payment of a business tax, but the tax collector may issue a business certificate for the following:
A. Any nonprofit organization or corporation which has qualified for exemption from federal income taxes under Section 501(c) of the Internal Revenue Code, provided that the business is operated wholly for the benefit of nonprofit purposes and no profit is derived, either directly or indirectly, by any person. However, any nonprofit organization that has unrelated business gross receipts as defined in the Internal Revenue Code shall be required to pay a business tax on said gross receipts.
B. Every honorably discharged or relieved veteran of the United States, who is physically unable to obtain a livelihood by manual labor, and who is a voter of the state of California, who distributes circulars, and hawks, peddles, and vends any owned goods, wares or merchandise, except spirituous, malt, vinous, or other intoxicating liquor.
C. Any nonprofit organization conducting or staging any concert, exhibition, lecture or entertainment, where the proceeds from admissions charged are used for the furtherance of education, art or music within the city and where no part of the profits derived therefrom is used for the purpose of private gain of any person.
D. Any blind person or indigent person who by reason of the infirmities of age, loss of limb or other disabling cause is unable to obtain livelihood by other means than such street vending or entertaining or house-to-house selling. The exemption granted under this section shall not exceed two days in any one month, and shall only be granted after the chief of police has reviewed and approved the application required by Sections 6.01.110 and 6.32.060.
E. Any person whose total gross receipts for the preceding year is less than one thousand dollars.
(Ord. 1921 NCS §2 (part), 1993.)
6.01.110 Exemption application.
Any person claiming an exemption pursuant to Sections 6.01.090 and 6.01.100 shall file a sworn statement with the tax collector, on a form provided and payment of an administrative fee as set by resolution, stating the facts upon which such an exemption is claimed, as well as documentation requested by the tax collector to support the requested exemption such as, but not limited to, evidence of nonprofit status, or prior year(s) tax return(s) or evidence of disability or discharge from the service.
The tax collector may, upon a proper showing of exempt status, issue a business tax certificate to such person claiming exemption from payment of the business tax required by this chapter. In the absence of substantiating the claim for exclusion or exemption, such person shall be liable for the payment of the business tax imposed by this chapter. (Ord. 1921 NCS §2 (part), 1993.)
6.01.120 Business classifications.
Each business in the city shall be classified into one of the following business classifications:
A. Administrative Headquarters. Any business operation where the principal business transacted consists of providing administrative or management-related services to other locations where the operations of the business are conducted which lead more directly to the production of gross receipts. Administrative or management-related services include but are not limited to, record keeping, data processing, research, advertising, public relations, personnel administration, legal and corporate headquarter services.
B. Contractors. Any person who undertakes or offers to undertake to or purports to have the capacity to undertake to or submits a bid to, or does by or through others, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish any building, highway, road, railroad, excavation or other structure, project, development or improvement, or to do any part thereof. Any person whose operations as such are the performance of construction work requiring special skill and the use of specialized building trades or craft, whose principal contracting business involves serving as a subcontractor or specialty contractor to a general contractor.
C. Manufacturing. Any person conducting, managing or carrying on a business consisting mainly of manufacturing, packing or processing any goods, wares, merchandise or produce.
D. Miscellaneous. Any person engaged in a business not specifically taxed by other provisions of this chapter and not otherwise exempt.
E. Production/Film Making. Any person, grouped, association, partnership, firm or corporation involved in the shooting of films, commercials, television series or related visual programs utilizing city streets, facilities or other locations as a backdrop for the audio and/or visual program.
F. Professionals. Any person, group, association, partnership, firm or corporation engaged in a profession or vocation licensed by the state, related to a licensed profession or vocation, and/or requiring a period of specialized training including, but not limited to, physicians, dentists, attorneys, real estate brokers, real estate appraisers, and accountants.
G. Public Utility. Any person, excluding government agencies, engaged in the business of providing utility services to the general public or to private businesses including such services as electrical, gas, sanitary, refuse, cable television and telephone.
H. Recreation and Entertainment. Any person engaged in the business of providing directly recreation, entertainment, amusement or card room services not specifically identified or defined elsewhere in this section.
I. Rental of Nonresidential Property. Any person engaged in the business of renting or letting a building or structure to a tenant for purposes of conducting business (i.e., commercial retail space, office buildings, warehouses, industrial uses and other nonresidential uses). This classification includes property owners and those who are in the business of leasing space for the express purpose of subletting. Leasing agents and property managers are included under the services classification.
J. Rental of Residential Property. Any person engaged in the business of renting or letting five or more attached residential units for purposes of dwelling, sleeping or lodging (i.e., apartments, boarding houses and other residential property rentals). This classification does not include hotels, motels, bed and breakfast, or campgrounds which are classified under services.
K. Retailing. Any person conducting, managing or carrying on the business consisting mainly of selling at retail any goods.
L. Seasonal Sales. Any person engaged in a temporary or transient business in the city, selling or offering for sale goods, wares, merchandise, food or food products, plants or plant products, beverages, holiday or special wares, or any other article of value, with the intention of conducting such business for a period not to exceed one hundred twenty days in any calendar year. This classification does not include transient or itinerant business activity classified under transient sales.
M. Services. Any business providing services, repairs or improvements to or on real and personal property; renting or leasing personal property to businesses or persons, including the rental of vehicles; operating a hotel or motel; or providing services to persons including but not limited to, laundries, cleaning and dyeing, shoe repair, barber and beauty shops, and photographic studios. This classification excludes any business activity specifically identified and defined elsewhere in this section.
N. Special Events. Any activity or event or recreational, educational, information or other intent that is of short duration and non-permanent such as, but not limited to, carnivals, circuses, flea markets, home and garden shows, parades, and informational conventions.
O. Transient Sales. Any person conducting, managing, or carrying on business as a peddler, itinerant vendor, itinerant photographer or solicitor as further defined under Chapter 6.32.
P. Transportation of Persons and Goods. Any person engaged in the transportation of goods and/or persons to, from or within the city not otherwise specifically taxed under the provisions of this ordinance nor specifically exempt under federal or state laws. Examples of such activities include but are not limited to, taxis, limousine services, bus services, private transit operators, and delivery trucks. This classification does not include rental or leasing of motor vehicles to businesses or persons which is classified under services.
Q. Wholesaling and Suppliers. Any person conducting, managing or carrying on the business consisting mainly of selling at wholesale any goods or supplying other businesses with goods.
(Ord. 1921 NCS §2 (part), 1993.)
6.01.130 Tax rates and taxing measures.
The business tax rates and method of application for each business classification described in this chapter shall be established from time to time by a resolution of the city council. The tax rate measure for all business classifications except for classifications listed below, defined in Section 6.01.120, shall be gross receipts as further defined in Section 6.01.010. For the business classifications of administrative headquarters and manufacturers defined in Section 6.01.120, the tax rate measure shall be the cost of operations or gross receipts, whichever is greater. For the following business classifications of transient sales, special events, seasonal sales, transportation of persons and goods, and production/film making as defined in Section 6.01.120, the tax rate measure shall be a fixed period, activity, or vehicle. (Ord. 1921 NCS §2 (part), 1993.)
6.01.140 Apportionment.
Whenever a person engages in business both within and outside the city, the tax imposed by this chapter for those businesses using gross receipts or cost of operations as a taxing measure shall be based on business activity that is fairly apportioned to reflect that portion of business initiated, conducted, rendered or delivered from within or to the city. Guidelines for apportionment may be issued from time to time by the tax collector. (Ord. 1921 NCS §2 (part), 1993.)
6.01.150 Application for certificate and payment of tax.
Before any business certificate is issued to any person, unless otherwise provided in this chapter, a written application by the applicant shall be made to the tax collector. Such application shall contain the following information:
A. The business owner name(s) and type of ownership: corporation, partnership, sole ownership or trustee. All owners’ names, partners’ names, or officers’ names of the corporation shall be included.
B. Business address and phone number of all owners or partners. Business address and phone number of corporation officers and their headquarter address and phone number.
C. The exact physical address and phone number of the fixed place of business; business classification as transient sales or without a fixed place of business shall supply their personal address and phone number.
D. The nature or type of all business activity conducted from the location.
E. The exact name of business, including fictitious business name(s), partnership name, and/or corporation name.
F. Mailing address if different from business address.
G. Federal Employer ID number or Social Security number of all owners, State Employer ID number, state resale permit number, and any other county, federal or state license or permit number and class if applicable.
H. In the case of a corporation, the name and address of the officer or person designated to accept service of legal documents.
I. Provide information from prior calendar year or the prior corporation fiscal year for business tax to be measured by gross receipts, cost of operations, vehicles, events or other methods to calculate tax as applicable to the business classification and fairly apportioned to business activity within the city.
J. Submit business tax payment based on the appropriate tax measure and rate for the business classification.
K. Any further information which the tax collector may deem necessary for issuance of the business certificate, or computation of the business tax, or other information which may be mandated by law.
(Ord. 1921 NCS §2 (part), 1993.)
6.01.160 New and renewal business applicants.
Any person starting a business in the city shall file a written application prior to commencing business and the minimum tax applicable to the business classification. The application shall contain all of information described in Section 6.01.150 except that an estimate of gross receipts, cost of operations or other tax measure from the start of the business to the end of the certificate period will be required. Upon expiration of the certificate, the person shall be required to file a statement showing the actual amount of gross receipts or other applicable tax measure incurred during the first certificate period and pay the appropriate business tax based on that amount in excess of the minimum tax paid.
To renew the certificate for the following calendar year and any subsequent year, the applicant shall update the renewal application and submit a tax payment in the manner described in Section 6.01.150. (Ord. 1921 NCS §2 (part), 1993.)
6.01.170 Certificate period.
Each business shall, for purposes of paying the business tax, be categorized by the tax collector as conducting business under one of the following:
A. Calendar Year Period. Calendar year period shall commence on January 1 and end on December 31.
B. Transient Period. Transient period shall begin on the date of issuance of the business certificate and shall expire one hundred twenty days thereafter.
C. Daily Period. Daily period shall begin at 12:01 a.m. and expire at 11:59 p.m. on the calendar date of issuance of the business certificate.
(Ord. 1921 NCS §2 (part), 1993.)
6.01.180 Tax payments due.
A. For those businesses categorized under the calendar year period, the annual renewal payment shall be due and payable by March 1 of each year for the calendar year beginning the preceding January, and shall be deemed delinquent if not paid prior to March 31 of said year.
B. All other businesses categorized under a transient or daily period shall pay the business tax in advance of the certificate period.
C. For the 1993 calendar year period, the tax payment shall be due and payable by April 1 and deemed delinquent if not paid by April 30, 1993.
(Ord. 1921 NCS §2 (part), 1993.)
6.01.190 Business ceasing operations during the certificate period.
In the event that a business terminates operations during the certificate period, there shall be no proration or refund of taxes paid for that certificate period. (Ord. 1921 NCS §2 (part), 1993.)
6.01.200 Verification and audit of application and tax.
No business certificate application or payment of estimated tax shall be conclusive upon the city. The correctness of any information and estimated tax listed on an application shall be subject to audit and verification by the tax collector. (Ord. 1921 NCS §2 (part), 1993.)
6.01.210 Date of payment.
Payment made in person to the tax collector during city business hours shall be deemed received as of the date of personal delivery. If payment is made by United States mail, the payment shall be deemed received by the date of cancellation by the U.S. Postal Service as reflected on the envelope containing the payment, or in the event such cancellation cannot be determined, the date of receipt by the tax collector’s office. (Ord. 1921 NCS §2 (part), 1993.)
6.01.220 Issuance of certificate.
After the tax collector has reviewed the application and the applicant has paid in full the tax required by this chapter, the tax collector shall issue a certificate which contains the following information:
A. The name of the person to whom the certificate is issued;
B. The identification, by business classification(s), of the business authorized by the certificate;
C. The location where business(es) is to be conducted; and
D. Such other information that the tax collector may determine to be necessary. (Ord. 1921 NCS §2 (part), 1993.)
6.01.230 Renewals.
It shall be the responsibility of each person to obtain a renewal certificate and pay the business tax as provided in this chapter regardless of whether or not renewal notice from the tax collector has been received. No business certificate shall be renewed until the person has paid in full all delinquent business taxes, including accrued interest and applicable penalties, to the tax collector. (Ord. 1921 NCS §2 (part), 1993.)
6.01.240 Certificate to be posted.
Every person with a certificate and conducting a business at a fixed place of business located within the city shall post the certificate in a conspicuous place at the place of business. All other persons, their employees and agents, shall carry the certificate, or a certified copy, with them at all times while conducting business in the city. All persons with certificates under this chapter shall produce the certificate upon the request of any police officer or any person designated by the tax collector. (Ord. 1921 NCS §2 (part), 1993.)
6.01.250 Failure to file application or renewal — Assessment of taxes.
A. Whenever the tax collector determines that any tax is due or may be due to the city of Petaluma under the provisions of this title, the tax collector may give notice of an assessment of such business tax.
B. The notice of assessment shall set forth the amount of any business tax known to be due or estimated by the tax collector, after full consideration of all information within the tax collector’s knowledge concerning the business and activities of the person assessed. The notice shall also include the amount of any penalties or interest accrued to the date of the notice of assessment.
C. The notice of assessment shall be served personally or by depositing in the United States mail, postage prepaid thereon, addressed to the person at the last known address. For the purpose of this section, a service by mail is complete at the time of deposit in the United States mail.
D. Within thirty days after the date of service, the person assessed may apply in writing to the tax collector for a hearing on the assessment. If the person neither requests a hearing upon the assessment nor requests a waiver of hearing within the prescribed time, the amount of the assessment shall be final and the amount thereof shall immediately be due and owing to the city of Petaluma. Penalties and interest as provided by this chapter shall continue to accrue until paid. The administrative proceeding prescribed by this section shall be deemed exhausted and the taxes a debt to the city. The city shall have the right to bring an action in any court of competent jurisdiction to collect the amount of the assessment, plus such penalties and interest as may have accrued thereon as provided by this chapter.
E. If the person requests a hearing upon the assessment, the tax collector shall cause the matter to be set for hearing before the city manager, or designee, within fifteen days after the request. Notice of the time and place of the hearing shall be mailed to the person assessed not less than ten days before the date set for hearing and, if the tax collector desires said person to produce specific records at such hearing, such notice may designate the records required to be produced.
F. At the hearing, the person assessed and the tax collector may submit such evidence as they believe to be relevant to their respective positions. The city manager may require the presentation of additional evidence and may continue the hearing from time to time for the purpose of allowing the presentation of additional evidence.
Upon completion of the hearing, the city manager may affirm the assessment, increase the assessment, or decrease the assessment. However, the amount of the assessment shall not be increased unless the claim for the increase is asserted on behalf of the city either before or during the hearing. Written notice of the decision of the city manager shall be given to the person assessed in the same form and manner as the notice of assessment.
G. Within fifteen days from the date of service of the notice of decision by the city manager, the person assessed may file written exceptions to the decision. If the person does not do so, the person shall nevertheless be deemed to have exhausted the administrative proceedings provided by this chapter. Upon filing of written exceptions, the city manager may either deny the exceptions or modify the decision. If the city manager modified the decision, a written notice of the decision shall be given to the person assessed in the same form and manner as the notice of assessment. If the city manager does not modify the decision within thirty days from the service of said exceptions, the exceptions shall be deemed denied.
H. The decision of the city manager may be appealed to the city council in the same manner as prescribed in Section 6.01.370B of this chapter.
I. Failure of the tax collector to set any hearing within the time prescribed in this chapter and failure of the city manager to complete any procedure prescribed in this chapter within the period stated shall not affect the validity of any proceedings taken hereunder.
J. Acceptance of any payment upon an assessment, the validity of which has not previously been passed upon by the tax collector or city manager, shall not preclude the tax collector from subsequently levying another assessment in any case where the original assessment does not truly reflect the correct business tax liability.
(Ord. 1921 NCS §2 (part), 1993.)
6.01.260 Penalties and interest.
If a business tax is not paid in full by March 31 of each year or, in the case of newly established businesses, within thirty days after commencement of business in the city, the tax collector shall:
A. Impose a twenty-five percent penalty on the estimated tax payment due and owing; and
B. Impose an additional twenty-five percent penalty per month of the estimated tax payment, or fraction thereof, that remains unpaid; and
C. Impose an interest charge at the rate of one and one-half percent per month, or fraction thereof, on the estimated amount of the tax from sixty days after the tax is delinquent.
In no case, however, shall the penalty exceed one hundred percent of the estimated business tax due or one thousand dollars, whichever is less.
(Ord. 1921 NCS §2 (part), 1993.)
6.01.270 Delinquent tax as a debt.
The amount of any business tax, penalty and/or interest imposed by this chapter shall be deemed a debt to the city, and any person who fails to pay the tax, penalty and/or interest shall be liable to the city for said amount(s) and an action may be brought in the name of the city in any court of competent jurisdiction to recover the amount of the tax, penalties and interest that are due and owing. The city may collect the debt through any legal means including attachment and seizure of business property. All remedies prescribed by this chapter are cumulative, and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing this chapter. (Ord. 1921 NCS §2 (part), 1993.)
6.01.280 Criminal penalties.
Any violation of this chapter shall be a misdemeanor and shall be punishable as provided by law. (Ord. 1921 NCS §2 (part), 1993.)
6.01.290 Inspection of business records.
The tax collector shall have the right to inspect, free of charge, during reasonable business hours, any place of business required to pay a business tax under this chapter and to examine the books, records, or information regarding the business that the tax collector deems necessary in order to carry out duties under this chapter subject to the regulations governing the right of entry of city officials for purposes of inspection in Chapter 1.08. (Ord. 1921 NCS §2 (part), 1993.)
6.01.300 Confidentiality of taxpayer records.
It is unlawful for the tax collector or any person having an administrative duty under the provisions of this chapter 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 submit such information to the tax collector, 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 chapter, or collecting taxes imposed hereunder;
B. The disclosure of information and/or the results of an examination of records of a particular taxpayer, or relating to a particular taxpayer, in judicial proceedings brought to determine the existence and/or the amount of any tax liability of the particular taxpayer to the city or to the city attorney for the defense of the city or any employee or official thereof, against a claim filed by the taxpayer against the city or any employee or official thereof;
C. The disclosure after the filing of a written request to that effect, to the taxpayer or to 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 tax collector may refuse to make any disclosure referred to in this paragraph when in the tax collector’s opinion the public interest would suffer thereby;
D. The disclosure of the names and business addresses of persons to whom tax certificates have been issued, and the general type or nature of their business;
E. 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 taxes, or submits an offer of compromise with regard to a claim asserted against the taxpayer by the city for delinquent taxes, or when acting upon any other matter;
F. The disclosure of general statistics regarding taxes collected or business done in the city;
G. The disclosure of information and records as may be required under state law applicable to chartered cities or required by subpoena served on the city.
(Ord. 1921 NCS §2 (part), 1993.)
6.01.310 Tax refund.
Whenever the amount of any tax, penalty or interest has been paid more than once or has been collected in error by the city under this chapter, it may be refunded by the tax collector only upon a written verified claim, which states the specific grounds for the refund, filed with tax collector within one year of the date of payment of the amount sought to be refunded. If the claim is approved, the refund may be credited on any amounts then due and payable from the person from whom it was collected. (Ord. 1921 NCS §2 (part), 1993.)
6.01.320 Regulations.
The tax collector shall enforce the provisions of this chapter and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this chapter. (Ord. 1921 NCS §2 (part), 1993.)
6.01.330 Unauthorized business.
No business certificate issued pursuant to the provisions of this chapter, or the payment of any business tax required under the provisions of this chapter, shall be construed as authorizing the conduct or continuance of any illegal business, or of a legal business in an illegal manner, or the conduct of a business without complying with all the provisions of city and state and federal laws, including, but not limited to, certificate of occupancy requirements, or zoning compliance, or a permit from any board, commission, department, or other office of the city. (Ord. 1921 NCS §2 (part), 1993.)
6.01.340 Void business certificate.
The city shall not be bound by an error of the tax collector or employees of the city in issuing business certificates contrary to the terms of this chapter.
Failure to comply with the provisions of this chapter shall constitute grounds for the refusal, suspension or revocation of the business certificate.
If a business certificate is issued and thereafter the business certificate holder is in violation of any certificate of occupancy requirements, zoning regulation, or other city permits, said business certificate is voidable and subject to suspension and/or revocation. (Ord. 1921 NCS §2 (part), 1993.)
6.01.350 Suspension and revocation.
A. The tax collector may suspend or revoke any business certificate issued when it shall appear that a business is being conducted or premises used in violation of the provisions of any law of the United States, state of California, county of Sonoma, of the city, or the premises are being used for a purpose wholly or partially different to that for which the business certificate was issued. In such event, the tax collector shall, in writing, notify the certificate holder of such action.
B. When a business certificate has been suspended as provided in this section, all rights of the person affected to be in compliance with the provisions of this chapter for such business at the premises where the violation occurred, shall be suspended effective upon receipt of the notice of suspension. If no appeal is filed pursuant to Sections 6.01.360 and 6.01.370, the suspension shall become a permanent revocation effective thirty days from receipt of the notice of suspension.
C. When a business certificate is proposed to be revoked as provided in this section, all rights of the person affected to be in compliance with the provisions of this chapter for such business at the premises where the violation occurred shall be revoked effective thirty days from receipt of the notice of revocation unless such proposed revocation is appealed pursuant to Sections 6.01.360 and 6.01.370 of this chapter.
(Ord. 1921 NCS §2 (part), 1993.)
6.01.360 Appeal.
Any person aggrieved by the action of the tax collector suspending, revoking, or denying a business certificate may appeal to the city manager in accordance with Section 6.01.370. For purposes of this section, revocation shall include a decision to deny an application to issue or renew a business certificate. (Ord. 1921 NCS §2 (part), 1993.)
6.01.370 Appeal procedures.
A. An aggrieved person per Section 6.01.360 may appeal the decision of the tax collector to the city manager within fifteen days after notice thereof by filing with the tax collector a written notice of appeal. The notice of appeal shall briefly state the grounds relieved upon for appeal. If such appeal is made within the time prescribed, the tax collector shall cause the matter to be set for hearing before the city manager within thirty days from the date of receipt of such notice of appeal, giving the appellant not less than ten working days’ notice in writing of the time and place of hearing. The findings and determination of the city manager at such hearing shall be final and conclusive. No such determination shall conflict with any substantive provision of this chapter. Within five working days after such findings and determination are made, the tax collector shall give written notice thereof to the appellant.
B. The decision of the city manager may be appealed to the city council within fifteen days after notice of the city manager’s decision. The matter shall be set for public hearing before the city council within forty-five days giving the appellant not less than ten days’ notice in writing of the time and place of hearing. The findings and determination of the city council at such hearing shall be final and conclusive.
(Ord. 1921 NCS §2 (part), 1993.)