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75D - PH - BUSINESS LICENSE TAX ORDINANCE
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01/22/2013
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75D - PH - BUSINESS LICENSE TAX ORDINANCE
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Last modified
1/17/2013 3:55:25 PM
Creation date
1/17/2013 3:50:24 PM
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City Clerk
Doc Type
Agenda Packet
Agency
Finance & Management Services
Item #
75D
Date
1/22/2013
Destruction Year
2018
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other time as the collector in his or discretion may set, provide to <br />the collector a list of (i) the names and addresses of all tenants <br />(including subtenants) occupying the commercial real estate <br />property licensed; and (ii) the names and addresses of all persons, <br />whether or not located within the city, who are contracted to <br />perform, or who regularly do perform services on the licensed <br />premises owned, controlled, or managed by said commercial real <br />estate rental licensee or commercial real estate management agent. <br />(d) Disclosure requirements - authority to vary. To effectively implement the <br />intent of the disclosure provisions of this section, the collector may vary <br />the strict requirements of subsection (c) above to accommodate the <br />regular record keeping and business practices of persons subject to the <br />disclosure requirement and also to facilitate ease of administration by the <br />collector. <br />(e) Confidentiality. All information received by the collector pursuant to this <br />section shall remain confidential and shall be used solely for the <br />purposes of administering the city's business license tax and shall not be <br />maintained by the city as part of the public record. <br />Sec. 21-16. Evidence of doing business. <br />(a) When any person shall by use of signs, circulars, cards, business letterhead, <br />telephone books, newspapers, billboards, trade publications, electronic telephone or <br />business directories, internet advertisement, or websites, advertise, holdout, or <br />represent that he OF she such person is in business in the city; or when any person has <br />registered and published a Fictitious Name Statement registered to an address in <br />the city, or holds or has been issued an active State Board of Equalization Permit, or <br />holds any other active licenses, of permits, certificates or registrations issued by a <br />governmental agency (including but not limited to: Federal or State Employer <br />Identification Numbers, or registration with the California Secretary of State as a <br />corporation, limited partnership, limited liability partnership, or limited liability <br />company) indicating that he erne such person is in business within the city, or <br />maintains a post office box under a business name registered to any address within <br />the city, or when any person files federal income tax or state franchise tax statements <br />reporting business income within the city or claiming business office deductions or <br />business expense deductions for a commercially located or home-based business <br />in the city, or gives other evidence of transacting and carrying on business as may be <br />defined elsewhere under the terms of this chapter and such person fails to deny in a sworn <br />statement given to the collector that he she such person is "engaged in business" <br />within the city, or fails to assert and document that such person is "exempted" or <br />otherwise "excluded" from the requirement to pay a business license tax, after <br />being requested to do so by the collector, then these facts shall be considered prima <br />facie evidence that he °r, o she such person is conducting a business in the city. <br />Page 12 <br />75D-14
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