6.06.070 - Licensed hauler fee, payment and penalties.

Licensed hauler fees are payable to the city quarterly and are a percentage of contractor's gross receipts for residential and commercial refuse and/or recycling material arising out of the performance of services, including, but not limited to charges and receipts from recycling salvage or reclamation.

Contractor shall file, on or before renewal of contractor's business license, with the director of finance, a written audited statement of gross receipts ("statement") in a form approved by the director of finance, prepared by the contractor's controller or financial officer or a certified public accountant, showing all such gross receipts actually received by contractor during the preceding quarter. Such statement shall accompany the quarterly licensed hauler fee payment.

Penalties shall be assessed as follows: • Ten percent penalty for payments thirty days past due;

• Twenty-five percent penalty for payment sixty days past due; with

• Interest on the amount of the non-exclusive hauler fee payment at a rate of 0.75% per month or nine percent per annum.

The penalty and interest charges are subject to change by city council resolution as part of the city's policy on delinquent contractor's books and records, at any reasonable time, to verify the accuracy of the contents of any statement. The director of finance may order an audit of contractor's books and records to determine the accuracy of the contents of any statement; if any such city-ordered audit discloses an understated amount of gross receipts on any statement equaling three percent or more, the cost of the audit shall be borne by the contractor, in all other cases, such an audit shall be borne by the city.

(Ord. No. 695, § 1, 2-20-2018)