Appendix 2011. Applications for first business tax certificate.

Every business subject to the business tax, including newly established businesses, shall apply for a business tax certificate on the form furnished by the Tax Collector no later than the first day of operations of the business. The applicant must complete the form in its entirety, make a sworn statement as to its accuracy and completeness, and submit it to the Tax Collector. The applicant must provide all relevant information necessary for the Tax Collector to determine the proper tax classification pursuant to Section 2007 and the correct amount of the tax.

No statement contained in an application shall be conclusive as to the matters set forth therein, nor shall the filing of an application preclude the County from collecting by appropriate action such sum as is actually due and payable pursuant to the provisions of this Chapter.

Applications, and each of the items contained in an application, shall be subject to audit and verification by the Tax Collector or authorized employees of the County who are authorized to examine, audit and inspect such books and records of any business tax certificate holder or applicant as may be reasonably necessary, in their judgment, to verify or ascertain the amount of business tax due.

(Rep. & Reen. Ord. 4396—3/5/02)