5.12.090 ISSUANCE—PROCEDURE.

All returns on which a tax is to be paid shall be referred to the Tax Collector. He or she shall have the power in the first instance to determine whether the returns comply with the provisions of this title, and to approve or reject them. If he or she finds that the return does not comply, he or she shall reject it. If it is rejected, the business may appeal as provided in this title.

If the Tax Collector determines that the return complies with this title, that all applicable sections of this code have been complied with, and full payment of all business taxes due has been made, he or she shall issue the business a certificate of payment.