5.32.010 - Franchises, permits and privileges, statement of receipts—To whom applies.

The provisions of this chapter shall apply to every person operating any business under any franchise, permit or privilege granted by the city wherein there is required to be paid to said city a stipulated percentage of gross receipts, except a franchise permit, or privilege wherein a definite date is set for the making of such payments.

(Prior code § 5-16.01)

5.32.020 - Franchises, permits and privileges—Statement of receipts required.

Every person referred to in Section 5.32.010 as subject to the provisions of this chapter operating any business under a franchise, permit, or privilege granted by the city wherein there is required to be paid annually to said city a stipulated percentage of gross receipts shall file annually in the Office of the City Auditor a verified statement in writing of gross receipts arising from all business done by said person under said franchise, permit or privilege within the city for the fiscal year ending on the thirtieth day of June preceding the filing of such statement; and every person referred to in Section 5.32.010 as subject to the provisions of this chapter operating any business under a franchise, permit or privilege granted by the city where there is required to be paid semiannually to said city a stipulated percentage of gross receipts shall file semiannually in the Office of the City Auditor a verified statement in writing of gross receipts arising from all the business done by said person under said franchise, permit or privilege within the city during the period of six months ending on the thirtieth day of June and the thirty-first day of December respectively preceding the filing of such statement.

(Prior code § 5-16.02)

5.32.030 - City Treasurer to supply forms for statement of receipts.

On or before the first day of July each year, the City Treasurer shall furnish and forward a copy of the standard form of verified statement of gross receipts to each person referred to in Section 5.32.010 as subject to the provisions of this chapter, operating any business under a franchise, permit or privilege requiring the payment of a stipulated percentage of gross receipts under such franchise, permit or privilege; and on or before the first day of January of each year the City Treasurer shall likewise furnish and forward a copy of the standard form of verified statement of gross receipts to each such person subject to the provisions of this chapter operating any business under a franchise, permit, or privilege requiring the payment semi-annually or a stipulated percentage of gross receipts under such franchise, permit or privilege.

(Prior code § 5-16.03)

5.32.040 - Statement of receipts submitted to Auditor and Treasurer.

Such verified statement hereinabove in Sections 5.32.020 and 5.32.030 referred to shall be submitted to the Auditor in the form and detail of the standard form of verified statement of gross receipts furnished by the City Treasurer. All statements filed annually shall be filed in the Office of the City Auditor on or before the first day of August, each year, and all statements filed semiannually shall be filed in the Office of the City Auditor on or before the first day of February and the first day of August respectively of each year. Every such statement shall be verified by the affidavit of the person, or of a member of the firm, or of the president, vice-president, or general manager of the corporation operating under the franchise to which such statement refers.

A copy of each verified statement shall be filed in the Office of the City Treasurer at the time of the filing of the original statement with the City Auditor.

(Prior code § 5-16.04)

5.32.050 - Franchises, permits and privileges—Time of paying percentages—Examination by Auditor.

The stipulation percentage of gross receipts provided to be paid for the use and enjoyment of any such franchise, permit or privilege of Section 5.32.010 referred to shall be paid to the City Treasurer at the time of filing the verified statement provided for in Section 5.32.040.

It shall be the duty of the Auditor to forthwith examine every such verified statement and ascertain the amount due and payable to said city from the person filing the same. The Auditor may for such purpose exercise the powers conferred upon him or her by the Charter of the city of Oakland, as he or she may deem necessary. In case the Auditor shall find the amount of percentage of gross receipts shown by such report, and paid to the City Treasurer at the time of filing the same, to be the full and correct amount due and payable to the City, he or she shall certify the fact to the city Treasurer, who shall thereupon notify the person making the payment of such finding and of the true and correct amount, as ascertained by the Auditor as aforesaid, and demand payment of the full and correct amount. The balance of said amount shall be forthwith paid to said City Treasurer by said person and if it be not so paid within ten days after said demand, the City Treasurer shall report such default in payment to the Mayor.

(Amended during 1997 codification; prior code § 5-16.05)

5.32.060 - Franchises, permits and privileges—Treasurer's report of failure to comply.

On or before the fifteenth day of February and the fifteenth day of August of each year, it shall be the duty of the City Treasurer to file a semiannual statement with the Mayor, setting forth the names of all persons or corporations who or which have failed to comply with any of the provisions of this chapter relative to franchises, permits and privileges.

(Prior code § 5-16.06)