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5.08.030
<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. 1976 § 2, 2008; Ord. 1773 § I,
<br />1999; Ord. 1550 § 3, 1992; prior code § 1-5.24)
<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 />Ist an application for renewal containing a sworn state-
<br />mentupon aform 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 [his title. (Ord. 1550 ¢ 3, 1992;
<br />prior code § 1-5.25)
<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 [he applicant or licensee [o submit a
<br />verification by a certified public accountant attesting to
<br />the financial information or the collector may examine
<br />[he applicant's or licensee's records, including but not
<br />limited to, federal and state income tax returns, financial
<br />statements and other financial reports. (Ord. 1976 § 3,
<br />2008; Ord. 1550 § 3, 1992; prior code § 1-5.26)
<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 egiupment 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 constmed to prevent:
<br />A. The public disclosure of:
<br />l . 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, ro a court of faw 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 [he taxpayer him or herself, or
<br />to his or her successors, receivers, tmstees, 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 [ax or amounts of
<br />tax required to be collected, interest and penalties; fur-
<br />ther provided, however, that the city attorney approves
<br />each such disclosure and that the collector may refuse to
<br />make any disclosure referred [o in this subsection when
<br />in his or her opinion the public interest would suffer
<br />thereby;
<br />E. The disclosure by way of public meeting or
<br />otherwise of such information as may be necessary to
<br />the city council in order to permit it to be fully advised
<br />as to the facts when a taxpayer files a claim for refund of
<br />license taxes, or submits an offer of compromise with
<br />regard to a claim asserted against him or her by the city
<br />for license [axes, or when acting upon any other matter;
<br />(Pleasamon Supp. No. 1, 1-09) ] 02
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