§ 5.04.130. License collector powers.

A.

In addition to all other powers conferred upon him, the license collector shall have the power for good cause shown to extend the time for filing any required sworn statement for a period not exceeding 30 days, and in such case may waive any penalty that would otherwise have accrued. He shall also have the power, with the consent of the board of directors, to compromise any claim as to amount of license tax due. Negligence of the applicant above shall not constitute sufficient cause.

B.

Where uncertainty exists regarding the interpretation of any provision of this title or its application to a specific site, the license collector shall determine the intent of the provision. Such determination shall take the form of a written license collector interpretation which constitute the precedent for all future interpretations of such section. An interpretation of the business license collector may be appealed pursuant to Section 5.10.220.

C.

The license collector may prorate the annual business license tax for any business classification to an amount equal to 33% of that classification's annual license tax when necessary to assure equitable administration of the licensing requirements. This provision is limited to situations in which the business has its principal place of business outside of the city, but conducts business in the city on an occasional basis, including but not limited to such enterprises as art and craft fairs, work on a short-term project within the city, temporary assignments, and special events.

(Ord. 6597 § 1, 1994; Ord. 6400 § 1, 1990; Ord. 4747 § 5.07, 1966)