HomeMy WebLinkAboutORD 351ORDINANCE NO. 351
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF PALM DESERT, CALIFORNIA, AMENDING SECTIONS
5.04.290 AND 5.04.320 OF THE CODE OF THE CITY
OF PALM DESERT RELATING TO BUSINESS LICENSE TAX.
The City Council of the City of Palm Desert, California,
DOES HEREBY ORDAIN as follows:
Section 1: That Section 5.04.290 of the Code of the Cit•,'
of Palm Desert, California, be and the same is hereby amended to read
as follows:
5.04.290 Appeal.
Any person aggrieved by any decision of the Tax
Administrator made pursuant to the provisions
of this title may appeal therefrom to the Cite
Council within ten (10) days after notice of
such decision by filing with the City Clerk a
written notice of appeal. If such appeal is
made within the time prescribed, the City Clerk
shall cause the matter to be set for hearing
before the City Council within thirty (30) days
from the date of receipt of such notice of appeal.,
giving the appellant not less than ten (10) days
notice in writing of the time and place of
hearings. The City Council shall have the
auchority to determine all questions raised on
such appeal. Notices to appellant shall be
personally served or deposited in the U.S. Mail,
at Palm Desert, California, postage prepaid
addressed to appellant at his last known address.
The findings and determination of the Council at
such hearings shall be final and conclusive, and
within three (3) days after such findings and
determinations are made, the City Clerk shall givt
notice thereof to the appel.iant.
In the event no appeal is made by the person, the
decision of the Tax Administrator shall become
final and conclusive on expiration of the time
stated in this section for appeal.
Section 2: That Section 5.04.:320 of the Code of the Cit,,,
of Palm Desert, California, be and the same is hereby amended to read
as follows:
5.04.320 Amended Verification of Books and Records
the tax ,'dministraLor, or, nis deputies, shall.
have the power to audit and examine all books and
records of any person carrying on or conducting
business in the Citv for the purpose of ascertain-
ing the amount of business tax required to be paid
by the provisions hereof, and for the purpose of:
verifying the Statements, or by such methods as
sales tax records, state or federal income tax
rorms or by an audited income statement, when
filed by the taxpayers pursuant to the provision:;
ORDINANCE NO. 351
of this Title. If such person, after a written
demand by the City, refuses to make available
for audit, examination or verification of such
books and records, the Tax Administrator, may,
after full consideration of all information
within his knowledge concerning the business
and activities of the person so refusing, make
an assessment including penalties as described
in Section 5.04.220 of this Title.
In Case such assessment is made, the Tax
Administrator shall give a notice of the amount
so assessed by serving it personally or by
depositing it in the United States Post Office,
to the last known address of the person. For
the purpose of this section, a service by mail
is completed at the time of deposit.
Within ten (10) days after the date of service,
the person so assessed may appeal as stated in
Section 5.04.290. If the person does not appeal
within the time prescribed, the amount so
assessed shall be final and shall immediately be
due and owing to the City, but penalties as
provided in this Title, shall continue to accrue
until paid.
It shall be the duty of every person conducting
or carrying on business in the City to keep and
preserve in the City, or bring into the City
upon request of the Tax Administrator books and
records in such form as the Tax Administrator
may require to determine the amount of such tax
paid or to be paid.
The City may subpoena the books and records of
any person who refuses to make them available
to the City.
Section 3: The Citv Clerk shall certify to the passage
and adoption of this ordinance and shall cause the same
to be published once in the Palm Desert Post, a news-
paper of general circulation printed, published and
circulated in the City of Palmf Desert, and the same shall
be in full force and effect thirty (30) days after its
adoption.
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ORDINANCE NO. 351
PASSED, APPROVED and ADOPTED this 26th day of
January , 1984, by the City Council. of the City of
Palm Desert, California, by the following vote:
AYES: JACKSON, KELLY, PULUQI, WILSON AND SNYDER
NOES: NONE
ABSENT: NONE
ABSTAIN: NONE
ATTEST:
i
SHEILA R. GI IGAN, Ci lerk
City of Palm Desert, , ifornia
WALTER H. SNYDER, MAY
City of Palm Desert, California
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