Enforcement

Sacramento City Code tit. 3, ch. 3.08, art. V

in effect

Sacramento City Code § 3.08.260 Enforcement.

3.08.260 Enforcement. It shall be the duty of the administrator, his or her deputies, agents, and employees, and they and each of them are directed, to enforce each and all of the provisions of this chapter, and the chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the city manager. Each department of the city which issues permits or entitlements of use shall require the production of a valid unexpired certificate prior to the issuance of such a permit. The immediately preceding sentence shall not be construed to require any person to obtain a certificate prior to doing business within the city if such requirement conflicts with the Constitution or applicable statutes of the United States or of the state of California. In the exercise of the duties imposed upon him or her hereunder, and acting through his or her deputies, or duly authorized assistants, the administrator shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this chapter have been complied with. For the purposes of this paragraph, in the case of a person coming into the city to do business from a location outside the city, the "place of business" shall be deemed to be that place where such person is engaging in business or offering to engage in business in the city. (Prior code § 23.05.501)

Sacramento City Code § 3.08.270 Violation.

3.08.270 Violation. Every person violating any provision of this chapter or knowingly or intentionally misrepresenting to any officer or employee of this city a material fact in procuring the certificate herein provided for shall be deemed guilty of a separate offense for each day, or portion thereof, during which such violation continues and shall be punishable thereof as provided in this section. Any person violating the provisions of this article is guilty of an infraction subject to the provisions of Government Code Section 36900(b). The conviction and punishment of any person for engaging in any business without a valid certificate shall not relieve such person from paying the taxes and penalties due and unpaid at the time of such conviction, nor shall the payment of any tax or penalty prevent a criminal prosecution for the violation of any of the provisions of this chapter. All remedies prescribed in this chapter shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter. Any sum required to be paid under the provisions of this chapter shall be deemed a debt owed to the city, and any person who engages in any business without first obtaining and paying for a valid certificate as required by this chapter shall be liable to an action by and in the name of the city in any court of competent jurisdiction for recovery of any such sum. (Prior code § 23.05.502)

Sacramento City Code § 3.08.280 Rules and regulations-Apportionment.

3.08.280 Rules and regulations-Apportionment. The administrator may make such rules and regulations not inconsistent with the provisions of this chapter as may be necessary or desirable to supplement or clarify such provisions or aid in their enforcement. When, by reason of the provisions of the Constitution of the United States or the Constitution of California, the business tax imposed by this chapter cannot be enforced without there being an apportionment according to the amount of business done in the city, or in the state, as the case may be, the administrator may make such rules and regulations for the apportionment of the tax as are necessary or desirable to overcome the constitutional objections. Such rules and regulations shall be known as "business operations tax rules and regulations," shall be placed in written form and numbered consecutively, and shall be approved by the city attorney before becoming effective. A copy of the "business operations tax rules and regulations" shall be filed with the city manager and with the city clerk. The administrator is authorized to waive part or all of any penalty due under Section 3.08.240 of this chapter upon making a finding that the imposition of the penalty would cause an undue hardship or that the failure to make timely payment was due to excusable neglect or other good cause. (Prior code § 23.05.503)

Sacramento City Code § 3.08.290 Failure to file return and remit tax-Determination of tax due by administrator.

3.08.290 Failure to file return and remit tax-Determination of tax due by administrator. If any person required to remit the tax imposed by this chapter fails to file a return, the administrator shall proceed in such manner as he or she may deem best to obtain facts and information on which to base his or her estimate of the tax due. As soon as the administrator shall procure such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this article and payable by any person who has failed or refused to make such report and remittance, he or she shall proceed to determine and assess against such person the tax, interest and penalties provided for by this chapter. (Prior code § 23.05.504)

Sacramento City Code § 3.08.300 Deficiency determination-Recomputation of tax-Authority to make.

3.08.300 Deficiency determination-Recomputation of tax-Authority to make. If the administrator has reasonable cause to believe the return or returns of the amount of tax required to be paid to the city by any person under this article is erroneous, he or she may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his or her possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for one or more periods. (Prior code § 23.05.505)

Sacramento City Code § 3.08.310 Notice of administrator determination.

3.08.310 Notice of administrator determination. The administrator shall give to the person written notice of any determinations made pursuant to Sections 3.08.290 and 3.08.300 of this chapter. This notice may be served personally or by postage prepaid mail addressed to the person at the address as it appears in the records of the administrator. In case of service by mail of any notice required under this article, the service is complete at the time of deposit in the United States mail. (Prior code § 23.05.506)

Sacramento City Code § 3.08.320 Hearing-Director of finance determination.

3.08.320 Hearing-Director of finance determination. Any person served pursuant to Section 3.08.310 of this chapter may, within fifteen (15) days after service or mailing of such notice, make application in writing to the director of finance for a hearing to review the amounts determined and assessed under Section 3.08.290 or 3.08.300 of this chapter. If application by the person for a hearing is not made within the time prescribed, the tax, interest, and penalties, if any, determined by the administrator shall become final and conclusive and immediately due. (Prior code § 23.05.507)

Sacramento City Code § 3.08.330 Appeal.

3.08.330 Appeal. Any person aggrieved by any decision of the director of finance with respect to any determination made pursuant to Section 3.08.320 of this chapter may appeal to the council by filing a notice of appeal with the city clerk within fifteen (15) days after service of the administrator's decision. The council may hear the matter itself or may refer the matter to a hearing examiner as authorized by Section 1.24.050 of this code. The council decision shall be final and conclusive and shall be served upon the appellant in the manner prescribed by Section 3.08.310 of this chapter. Any amounts determined shall be due and payable upon the service of notice. (Prior code § 23.05.508)

Source: City of Sacramento, Sacramento City Code (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/sacramentoca/latest/sacramento_ca/0-0-0-4864Fetched: 10/24/2026