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5.08.030
<br />(Pleasanton Supp. No. 30, 7-23) 102
<br />list of all participating vendors, including the vendors’
<br />mailing addresses, telephone numbers, and their esti-
<br />mated gross receipts from the event.
<br /> B. With the exception of developers/general
<br />contractors, the applicant shall estimate the gross re-
<br />ceipts for the period to be covered by the license to be
<br />issued. As to an applicant who is a developer/general
<br />contractor, the applicant shall include an estimated sales
<br />price of each property for sale during the period to be
<br />covered by the license to be issued. As to a general con-
<br />tractor hired by an owner-builder, the applicant shall
<br />include an estimated value of the project. Such estimate,
<br />if accepted by the collector as reasonable, shall be used
<br />in determining the amount of license tax to be paid by
<br />the applicant. In the event that the collector finds the
<br />estimate submitted by the applicant to be unreasonable,
<br />the collector shall notify the applicant thereof in writing.
<br />Within 30 days following receipt of such written notifi-
<br />cation, the applicant shall furnish the collector with a
<br />written verification by a certified public accountant as to
<br />the range of gross receipts during the period of such
<br />license, and the license tax for such period shall be fi-
<br />nally ascertained and paid in the manner provided by
<br />this title for the ascertaining and paying of renewal li-
<br />cense taxes for other businesses, after deducting from
<br />the payment found to be due, the amount paid at the
<br />time such first license was issued.
<br /> C. The collector shall not issue to any such
<br />person another license for the same or any other busi-
<br />ness, until such person shall have furnished to him or
<br />her the accountant’s verification and paid the license tax
<br />as herein required. (Ord. 2244 § 2, 2023; Ord. 2093 § 1,
<br />2014; Ord. 1976 § 2, 2008; Ord. 1773 § 1, 1999; Ord.
<br />1550 § 3, 1992; prior code § 1-5.24)
<br />
<br />5.08.030 Renewal license.
<br /> In all cases, the applicant for the renewal of a li-
<br />cense shall submit to the collector on or before January
<br />1st an application for renewal containing a sworn state-
<br />ment upon a form to be provided by the collector, setting
<br />forth such information concerning the applicant’s busi-
<br />ness during the preceding calendar year, as may be re-
<br />quired by the collector to enable the collector to verify
<br />the amount of the license tax paid by said applicant pur-
<br />suant to the provisions of this title. (Ord. 1550 § 3, 1992;
<br />prior code § 1-5.25)
<br />
<br />5.08.040 Statements and records.
<br /> A. No statements shall be conclusive as to the
<br />matters set forth therein, nor shall the filing of the same
<br />preclude the city from collecting by appropriate action
<br />such sum as is actually due and payable hereunder.
<br /> B. If the collector deems it necessary in order
<br />to ascertain the amount of the license tax due, the collec-
<br />tor may require the applicant or licensee to submit a
<br />verification by written statement to confirm as true and
<br />correct the reported amount of gross receipts or operat-
<br />ing expenses; after which the collector may require fur-
<br />ther verification by a certified public accountant or simi-
<br />lar agent of the applicant or licensee attesting to the fi-
<br />nancial information, including, but not limited to, fed-
<br />eral and state income tax returns, financial statements
<br />and other financial reports. (Ord. 2065 § 1, 2013; Ord.
<br />1976 § 3, 2008; Ord. 1550 § 3, 1992; prior code § 1-5.26)
<br />
<br />5.08.050 Information confidential.
<br /> It is unlawful for the collector or any person hav-
<br />ing an administrative duty under the provisions of this
<br />title to make known in any manner whatever the busi-
<br />ness affairs, operations or information obtained by an
<br />investigation of records and equipment of any person
<br />required to obtain a license, or pay a license tax, or any
<br />other person visited or examined in the discharge of
<br />official duty, or the amount of source of income, profits,
<br />losses, expenditures, or any particular thereof, set forth
<br />in any statement or application, or to permit any state-
<br />ment or application, or copy of either, or any book con-
<br />taining any abstract or particulars thereof to be seen or
<br />examined by any person; provided, that nothing in this
<br />section shall be construed to prevent:
<br /> A. The public disclosure of:
<br /> 1. The name of the owner,
<br /> 2. Type of business ownership (e.g., sole pro-
<br />prietor, partnership or corporation),
<br /> 3. The name of the business licensed,
<br /> 4. The place where such business is to be
<br />transacted and the address used for mailing if different;
<br /> B. The disclosure to, or the examination of
<br />records and equipment by, another city official, em-
<br />ployee or agent for collection of taxes for the sole pur-
<br />pose of administering or enforcing any provisions of this
<br />title, or collecting taxes imposed hereunder;
<br /> C. The disclosure of information and results of
<br />examination of records of particular taxpayers, or relat-
<br />ing to particular taxpayers, to a court of law in a pro-
<br />ceeding brought to determine the existence or amount of
<br />any license tax liability of the particular taxpayers to the
<br />city;
<br /> D. The disclosure after the filing of a written
<br />request to that effect, to the taxpayer him or herself, or
<br />to his or her successors, receivers, trustees, executors,
<br />administrators, assignees and guarantors, if directly in-
<br />terested, of information as to the items included in the
<br />measure of any paid tax, any unpaid tax or amounts of
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