NS-718 - Laserfiche WebLink

Home Browse Search

SECTION 6125 Statement of Gross Receipts - Submission and Filinq Date In all cases where the license is based upon gross receipts, the licensee shall submit to the Director of Finance, for his guidance in ascertaining the amount of the license tax to be paid by the licensee, a written statement upon a form to be provided by the Director of Finance, written under penalty of perjury or sworn to before a person authorized to administer oaths, setting forth such information concerning the licensee's gross sales during the preceding year as may be required by the Director of Finance to enable him to ascertain the amount of license tax to be paid by said licensee pursuant to the provisions of this Chapter. The filing dates for the submission of gross receipts statements shall be during the period from January 1 to February 28 for the preceding calendar year. SECTION 6125.1 Statement of Gross Receipts - Not Conclusive on City 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 Director of Finance, his deputies 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 to verify or ascertain the amount of license fee due. All licensees, applicants for licenses, and persons engaged in business in the City are hereby required to permit an examination of such books and records for the purposes aforesaid. All gross receipt statements or estimates required by this Chapter shall be confidential and are hereby declared not to be public records. Any unauthorized disclosure or use of such information by any officer, agent or employee of the City shall be subject to the penalty provisions of this Code in addition to any other penalties provided by law. SECTION 6125.2 Statement of Gross Receipts - Failure to File or Correct If any person fails to file any required statement within the prescribed time or if after demand therefore he fails to file a corrected statement, the Director of Finance may determine the amount of license tax due from such person by means of such information as he may be able to obtain. If such a determination is made, the Director of Finance shall give a notice of the amount due by personal service or by depositing it in the United States Post Office at Santa Aha, California, postage prepaid, addressed to the person at his last known address. SECTION 6125.3 NOTIFICATION Notification of business license taxes due, when said taxes are based upon gross receipts, will be given by first class United States mail no later than the fifteenth day of March, provided that licensee has submitted a timely statement of gross receipts; provided further that failure to receive such notificat- ion shall not exempt the licensee from all requirements under this Chapter. SECTION 6126 Misrepresentation No person shall knowingly or intentionally~L~mrepresent any material fact in applying for or paying a business license tax. - 9