NS-1922 - Amending Chapter 21 of the Santa Ana Municipal Code Relating to Business License Tax

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first day of January to the twenty-eighth day of February for the period of the preceding calendar year. Sec. 21-79. Same - Failure to file or correct - Notice of assessment. 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. Sec. 21-80. Same - Not conclusive; audit of books. 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 authorized 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 records of business transactions, including rent collected, sales, sales tax collected and paid to the state, receipts, purchases, and other expenditures, including the number of persons employed and otherwise engaged in the business, and shall retain all such records for examination by the Collector. Such records shall be maintained for a period of at least three (3) complete calendar years. No person required to keep records under this section shall refuse to allow authorized representatives of the Collector 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. Sec. 21-81. Same - Confidentiality It shall be unlawful for the Collector or any person having administrative duty under the provisions of this ordinance to make known in any manner whatsoever the business affairs, operations, or information obtained by an investigation of - 46 -