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Sec. 21-78. Miscalculation of tax, application of deposit or credit amount; effect.
<br />(a) Where the applicant has submitted a timely renewal statement and remitted the tax owed as required
<br />pursuant to Sections 21-76 and 21-77, no penalty or interest shall accrue for thirty (30) days on any amount
<br />ascertained to be deficient, where said deficiency is determined to be the result of the applicant's
<br />miscalculation of the amount of the business license tax owed.
<br />(b) Where a deposit or credit amount exists and the applicant has submitted a timely renewal statement, no
<br />penalty or interest shall accrue for thirty (30) days on any amount ascertained to be deficient.
<br />(c) Notification of deficient business license tax due will be given by first class United States mail no later than
<br />the fifteenth day of the first month following the due dates for the submission of renewal statements as set
<br />forth in Sections 21-76 and 21-77.
<br />(d) Failure to receive such notifications shall not exempt the licensee from all requirements under this Chapter.
<br />(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2161, § 7, 6-15-92)
<br />Sec. 21-79. Same —Failure to file or correct -Notice of assessment.
<br />If any person fails to file any renewal statement within the prescribed time or if after demand therefor he or
<br />she fails to file a corrected statement, the collector shall determine the amount of license tax due by means of
<br />such information as he or she may be able to obtain. In determining the amount of license tax due for any business
<br />for whom the gross receipts of such business is made the basis for fixing the amount of such license the collector
<br />may in his or her discretion base such determination upon an average of the reported gross receipts of like
<br />businesses, similarly classified. Upon making a determination, the collector shall give a notice of the amount due
<br />by personal service or by depositing it in the United States post office in the city, postage prepaid, addressed to the
<br />person at his or her last known address.
<br />(Ord. No. NS-1922, § 1, 7-20-87)
<br />Sec. 21-80. Same —Not conclusive; audit of books.
<br />No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude
<br />the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement
<br />and each of the several items therein contained shall be subject to audit and verification by the collector, his or her
<br />revenue officers, or duly authorized employees or agents of the City, who are hereby authorized to examine, audit,
<br />and inspect such books and records of any licensee or applicant for license, as may be necessary in their judgment
<br />to verify or ascertain the amount of license fee due.
<br />All persons subject to the provisions of this Chapter shall keep complete and detailed records of business
<br />transactions, including, but not limited to, the following: rent collected, daily sales, sales taxes collected and paid
<br />to the state, any and all city, state and federal taxes collected and remitted from cannabis sales, point of sales
<br />(POS) system detailed daily sales data base and summary monthly sales reports, receipts, purchases, and other
<br />expenditures, detailed general ledger, income statements, cash flow statements, balance sheets, sales journals,
<br />cash disbursement journals and ledgers including payroll journals, third -party staffing agency statements, lease
<br />agreements, and other reports regarding the number and types of persons employed and/or otherwise engaged in
<br />the business, and shall retain all such records for examination by the collector, his or her revenue officers, or duly
<br />authorized employees or agents of the City. Such records shall be maintained for the period of the current
<br />calendar year, and for a prior period of at least three (3) complete calendar years or from the commencement of
<br />business within the city, whichever period is least. In the event such records of any business are not maintained
<br />City of Santa Ana RFP No. 23-165 Page 105 of 196
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