Item 09 - Agreement for Business License Tax and Fee Software Services

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Sec. 21-41. Collector; assessment of tax, penalties, interest, charges (including service fees), determination of classification; notification of violation; right to hearing; hearing service fee deposit. (a) The collector shall determine the amount of license tax due, together with any penalties, interest, charges (including service fees) that may be due and payable and/or the proper classification for a business by means of such information as he or she may be able to obtain in the event: (1) Any person fails to properly procure the correct business license prior to doing business in the city; or (2) Any person engaged in transacting and carrying on business within the city fails to renew any business license; or (3) Any person fails to file any required statement within the time prescribed; or (4) If, after demand therefor has been made by the collector, any person fails to file a corrected statement within fifteen (15) days after notification to do so; or (5) It appears to the satisfaction of the collector that a statement filed does not set forth the facts of the business for which a license is required; or (6) If a licensee or an applicant for a license believes that the business is not assigned to the proper classification because of circumstances peculiar to it. (b) In the case where such determination is made, the collector shall give notice of the amount so assessed, or classification found to be appropriate in the following manner: (1) By serving it personally, or causing it to be served personally by a duly authorized agent; or (2) By depositing it in the United States Mail, postage prepaid addressed to the person so assessed at their address of record. (c) Any person receiving a determination made by the collector pursuant to this section regarding the amount of tax owed, or classification found to be appropriate, may, within fifteen (15) days after the serving or mailing of such notice, make application in writing to the collector for an administrative hearing, hereinafter ("hearing") by completing and filing a "request for hearing" form with the collector. Request for hearing forms shall be made available in the office of the director of finance and clerk of the city council. A failure to file a timely "request for hearing" form shall be deemed a waiver of the right of appeal. Provided, further that any person seeking a hearing under this section shall first deposit with the collector a hearing service fee to be specified by resolution of the city council to cover the city's cost in providing an administrative hearing officer, hereinafter ("hearing officer"). (d) All hearings conducted pursuant to this section shall be heard by the same hearing officer who has been appointed by the Santa Ana city manager pursuant to Section 1-28.8 of this Code. (e) Hearing procedures for hearings conducted pursuant to this section shall be as follows: (1) No hearing to contest a determination of the collector before a hearing officer shall be held unless and until a timely "request for hearing" form has been completed and filed with the collector, and (2) After receipt of the "request for hearing" form and deposit of the hearing service fee, a hearing before the hearing officer shall be set for a date that is not less than fifteen (15) and not more than sixty (60) days from the date that the "request for hearing" is filed in accordance with the provisions of this section. The person requesting the hearing shall be notified at least ten (10) days prior to the date of the hearing. The failure of any person to appear at the hearing shall constitute a forfeiture of the City of Santa Ana RFP No. 23-165 Page 88 of 196