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and business practices of persons subject to the disclosure requirement and also <br />to facilitate ease of administration by the collector. <br />(e) Confidentiality. All information received by the collector pursuant to this section <br />shall remain confidential and shall be used solely for the purposes of <br />administering the city's business license tax and shall not be maintained by the <br />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, intemet advertisement, or websites, advertise, holdout, or represent <br />that such person is in business in the city; or when any person has registered and published <br />a Fictitious Name Statement registered to an address in the city, or holds or has been <br />issued an active State Board of Equalization Permit, or holds any other active licenses, <br />permits, certificates or registrations issued by a governmental agency (including but not <br />limited to: Federal or State Employer Identification Numbers, or registration with the <br />California Secretary of State as a corporation, limited partnership, limited liability partnership, <br />or limited liability company) indicating that such person is in business within the city, or <br />maintains a post office box under a business name registered to any address within the city, <br />or when any person files federal income tax or state franchise tax statements reporting <br />business income within the city or claiming business office deductions or business expense <br />deductions for a commercially located or home-based business in the city, or gives other <br />evidence of transacting and carrying on business as may be defined elsewhere under the <br />terms of this chapter and such person fails to deny in a sworn statement given to the <br />collector that such person is "engaged in business" within the city, or fails to assert and <br />document that such person is "exempted" or otherwise "excluded" from the requirement to <br />pay a business license tax, after being requested to do so by the collector, then these facts <br />shall be considered prima facie evidence that such person is conducting a business in the <br />city. <br />(b) When any municipal utility records indicate that the occupant of any commercial <br />real estate within the city is a person other than the person indicated by county assessor or <br />county recorder records to be the owner of such property, or when any utility records <br />indicate that the occupant of any residential real estate within the city is a person other than <br />the person indicated by county assessor or county recorder records to be the owner of such <br />property, or when the county assessor or county recorder records indicate that any person <br />owning residential real estate within the city does not claim a homeowner's exemption for <br />said property and receives their property tax notification for said property at another <br />residence location, and such person fails to deny in a sworn statement given to the collector <br />that such person is engaged in the "rental of residential real estate" within the city, or fails to <br />assert and document that such person is "exempted" or otherwise "excluded" from the <br />requirement to pay a business license tax, after being requested to do so by the collector, <br />then these facts shall be considered prima facie evidence that such person is conducting a <br />business in the city. <br />Ordinance No. NS-2841 <br />Page 11 of 29