9.04.085 Declaration--Not conclusive.

A.    No statement required in this chapter shall be conclusive upon the City or any department, officer or agent.

B.    Whenever it appears to the satisfaction of the Finance Department or Auditor that any statement or declaration made pursuant to this chapter does not in any respect set forth the true facts of the business for which a license is required, or its gross receipts, the Finance Department or Auditor may withhold the issuance of the license until such time as the applicant furnishes to the department satisfactory evidence of the truth of such statement.

C.    If such evidence is not furnished to the Finance Department or Auditor within a reasonable time specified by the department, or should it at any time appear to the department that, by reason of error, misrepresentation, fraud or any other cause whatsoever, the license fee has not been properly fixed for any license issued, the department shall give the licensee reasonable written notice to show cause, at a time and place fixed in the notice, why a license fee to be specified in the notice should not be fixed. Upon mailing of this notice, the licensee may not invoke an appeal under Section 9.04.270 of this chapter, and the process set forth in this section shall be the licensee’s exclusive remedy.

D.    The licensee may appear at the time and place fixed in the notice and contest the specified license fee. If the licensee fails to appear in compliance with the notice or to obtain a continuance, the licensee shall be deemed to have waived any and all objections that could have been asserted against the license fee fixed in the notice.

E.    After such hearing, or if the licensee fails to appear at such hearing, the Finance Department or Auditor shall promptly give written notice to the licensee of its determination and the amount of the license fee and any penalty and interest assessed. In determining the amount(s) due, the Finance Department or Auditor may rely on such reasonably reliable information as is available or provided by the licensee, and need not rely exclusively on reported gross receipts or other information provided by the licensee.

F.    Determinations made pursuant to this section shall not be subject to appeal under Section 9.04.270. (Ord. 7150-NS § 4, 2010: Ord. 6917-NS § 1, 2006: Ord. 6394-NS § 2, 1997: Ord. 5017-NS § I (part), 1977)