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Working with your Attorney Patrick C. Davidson, Esq.

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Presentation on theme: "Working with your Attorney Patrick C. Davidson, Esq."— Presentation transcript:

1 Working with your Attorney Patrick C. Davidson, Esq.

2 The Process  Schedule and Meet Early  Create and Update Timeline  Prepare for Hearing or Council Meeting  Litigation Concerns

3 Schedule and Meet Early in the Process Huntsville’s Code: § – Revocation or suspension of license (a)Any general privilege license issued pursuant to this article may be revoked or suspended by the city council after notice and hearing for any of the following reasons: (1)The licensee, its agent, servant, or employee violates any provision of this Code or any ordinance of the city, or any statute or law of the state, relating to the business for which said license is issued. (2)The licensee, its agent, servant, or employee, violates or aids or abets in violating or knowingly permits or suffers to be violated any penal ordinance of the city or any criminal law of the state on the licensed premises, or under color of license. (3)If in connection with the issuance or renewal of any license, the licensee or its agent filed or caused to be filed any application, affidavit, statement or other document containing any untrue or misleading statement or omission of material fact. (4)Failure of licensee to pay any tax or other liability due and owing to the city after any applicable process for judicial or administrative review has been concluded or has expired.

4 §15-57 cont.. (b) The conditions set forth hereinabove as grounds for suspension or revocation of a license shall also constitute grounds for refusing to renew a license. (c) (1)The city council, upon petition by the city-clerk treasurer, shall set a hearing on the matter of revoking, suspending, or refusing to renew a license. Notice of the hearing and grounds for the revocation, suspension or non-renewal of the license shall be in writing and served on the licensee or applicant for renewal at the address on file with the city-clerk treasurer by first class or certified mail at least ten calendar days prior to the hearing. (2)At such hearing, the licensee or applicant for renewal shall have the right to present evidence, the right to introduce witnesses and the right to be represented by an attorney. (d) Following the hearing contemplated by paragraph (c) of this section the city council may, by resolution, take any of the following actions: (1)Suspend the then-current privilege license for a period not to exceed 12 months, and if the then-current license is to expire before the end of the suspension period, the renewal of the license shall be held in abeyance until the expiration of the suspension period.

5 §15-57 cont.. 2)Revoke the then-current license for any period in excess of 12 months and not to exceed 24 months, and if the then-current license is to expire before the end of the revocation period, the renewal of the license shall be held in abeyance until the expiration of the revocation period. (3)Refuse to renew the general privilege license for any period in excess of 12 months and not to exceed 24 months. (4)Suspend, revoke, refuse to renew, or refuse to issue, as the case may be, a general privilege license during the term of the suspension, revocation, or non-renewal for any business which the affected licensee is an owner, partner, principal, or shareholder in a privately held corporation. The term "licensee" for purposes of this provision shall include the licensee, its owners, partners, principals, or shareholders of a privately held corporation. (e) A copy of the city council's resolution shall be mailed to the licensee or applicant for renewal in the same manner as the notice of the hearing as provided hereinabove. (f) It shall be unlawful for any person to violate the terms of the revocation, suspension, or non-renewal as set forth in the resolution of the city council. (g) As an additional or alternative remedy, the city may institute injunctive proceedings in a court of competent jurisdiction against the licensee or applicant for renewal. (h) The licensee or applicant for renewal may seek judicial review in accordance with state law.

6 Set Calendar for Deadlines 10-Day Notice to the licensee

7 Prepare Notices Example of Delinquent Notice Dear Taxpayer Customer #xxxxxx A review of your account has determined that the following tax/license fee returns have not been filed with the Revenue Office or have a balance outstanding: License Description Activity DateActivity Status/Balance Due Quarterly-Empl Return Occ Lie03/31/2010Not Filed/Pending Action Monthly Sales Tax03 /31/2010Not Filed/Pending Action If the outstanding item is for the renewal of the business license, contact the Revenue Office for the renewal notice and fee calculation sheet. Business licenses renewed after March 15th are automatically assessed a penalty of 30% of the license fee plus interest of I% of the license fee. It is important that you contact the Revenue Office immediately. You have 10 days from the date of this letter to resolve the outstanding items. Failure to resolve these delinquencies in a timely manner could result in additional action by the City of Auburn Municipal Court where you will be subject to incur court costs, fines up to $500 and/or six-month imprisonment in the Lee County Detention Center. Blank tax/licensing forms, except for business/liquor license renewal forms, may be downloaded from the website at or you may contact the Revenue Office for a blank form. If you should have questions, please contact Cheryl VanTuyl at (334) or Tamara Yancy at (334) or the Revenue Office at (334) Sincerely, City of Auburn-Revenue Office

8 Draft Notices and Resolutions

9 Create and Update Timeline Ex – time line March 3, 2010 Michael Jackson submitted a business registration form for ACME Enterprises Group LLC dba ABC Company. March 3, a business license application was received via fax into the Revenue Office and the fee of $ was paid to the City via credit card. May 12, the first delinquent letter was sent to address listed on file for failure to file the monthly sales tax return for March and the 1 st quarter’s occupational license fee return. December 20, a delinquent notice was sent for failure to file the 1st, 2nd and 3rd quarters’ occupational license fee returns, and the June through October sales tax returns. This delinquent notice included a statement that all delinquencies must be resolved prior to the renewal of the 2011 business license. December 21, business license renewal form was mailed.

10 Timeline May 16, a delinquent letter was sent for failure to file the occupational license fee returns for all of 2010 and the 1 st quarter of 2011and sales tax returns for the months of June 2010 through March August 5, a citation to municipal court was served to the local manager John Doe for failure to file occupational license fee returns and sales tax returns. August 18, Susie Que appeared on behalf of John Doe. However, she did not receive her own citation. She agreed to a continuance until November 10 th. Still no returns were filed. 11/10/2011- Susie did not appear for Municipal court. 11/28/2011- Michael Jackson called to ask if he could come into the office and pay his delinquent taxes to avoid Council action. He did not show up. 12/8/2011- Michael Jackson came into the Revenue Office and picked up all of the forms needed to bring his account current. He stated that he was on his way to see his accountant. 1/6/2012- Certified letter requesting payment of delinquent taxes and license fees to avoid legal action

11 Document Maintain copies of original notes and certified mail returns/personal service

12 Preparation Prepare for Hearing or Council Meeting

13 Litigation Concerns

14 QUESTIONS


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