PLE-2023-07-supp-30 - Laserfiche WebLink

5.08.060 103 (Pleasanton Supp. No. 30, 7-23) tax required to be collected, interest and penalties; fur- ther provided, however, that the city attorney approves each such disclosure and that the collector may refuse to make any disclosure referred to in this subsection when in his or her opinion the public interest would suffer thereby; E. The disclosure by way of public meeting or otherwise of such information as may be necessary to the city council in order to permit it to be fully advised as to the facts when a taxpayer files a claim for refund of license taxes, or submits an offer of compromise with regard to a claim asserted against him or her by the city for license taxes, or when acting upon any other matter; F. The disclosure of general statistics regarding taxes collected on business done in the city; G. The disclosure of information to the State of California Franchise Tax Board and any other informa- tion as legally required by the state. (Ord. 1976 § 4, 2008; Ord. 1550 § 3, 1992; Ord. 1083 § 2, 1983; prior code § 1-5.27) 5.08.060 Failure to file statement or corrected statement. If any person fails to file any required statement within the time prescribed, or if after demand therefor made by the collector he or she fails to file a corrected statement, or if any person subject to the tax imposed by this title fails to apply for a license, the collector may determine the amount of license tax due from such per- son by means of such information as he or she may be able to obtain and shall give written notice thereof to such person. (Prior code § 1-5.28) 5.08.070 Appeal. Any person aggrieved by any decision of the col- lector with respect to the issuance or refusal to issue such license may appeal to the city’s administrative hearing officer by filing a notice of appeal with the city clerk within 15 days after receipt of written notice from the collector. The city clerk shall thereupon fix a time and place for hearing such appeal. The city clerk shall give notice to such person of the time and of hearing by serving it personally or by depositing it in the United States Post Office at Pleasanton, California, postage prepaid, addressed to such person at his or her last known address. The city’s administrative hearing officer shall have authority to determine all questions raised on such appeal. No such determination shall conflict with any substantive provision of this title. (Ord. 2239 § 2, 2022; prior code § 1-5.29) 5.08.080 Additional power of collector. In addition to all other power conferred upon the collector, the collector or the collector’s assistants shall have the power to extend the time for filing any required sworn statement or application for a period not to exceed 60 days, and in such cases to waive any penalty that would otherwise have accrued. (Ord. 1550 § 3, 1992; prior code § 1-5.30) 5.08.090 License nontransferable—Changed location and ownership. No license issued pursuant to this title shall be transferable; provided, that where a license is issued authorizing a person to transact and carry on a business at a particular place, such licensee may upon application therefor and paying a fee as outlined in the city’s master fee schedule (on file in the office of the city clerk) have the license amended to authorize the transacting and carrying on of such business under said license at some other location to which the business is or is to be moved; provided further, that transfer, whether by sale or other- wise, to another person under such circumstances that the real or ultimate ownership after the transfer is sub- stantially similar to the ownership existing before the transfer, shall not be prohibited by this section. For the purpose of this section, stockholders, bondholders, part- nerships, or other persons holding an interest in a corpo- ration or other entity herein defined to be a person are regarded as having the real or ultimate ownership of such corporation or other entity. (Ord. 1550 § 3, 1992; prior code § 1-5.31) 5.08.100 Duplicate license. The collector may issue a duplicate license to re- place the current year’s license previously issued if the licensee files a statement stating that the original license has been lost or destroyed and, at the time of the filing of such statement, the licensee pays a duplicate license fee as provided in the city’s current schedule of fees and charges. (Ord. 1976 § 5, 2008; Ord. 1550 § 3, 1992; prior code § 1-5.32) 5.08.110 Posting. A. Any licensee transacting and carrying on business at a fixed place of business in the city shall keep the license posted in a conspicuous place upon the premises where such business is carried on. B. Any licensee transacting and carrying on business but not operating at a fixed place of business in the city shall keep the original or a copy of the license upon his or her person at all times while transacting and carrying on the business for which it is issued. (Ord.