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licensee may appear and offer evidence why the assessment as made by the finance <br />director should not be confirmed and fixed as a tax. <br />E. After such hearing, the finance director will make a written determination and may at <br />his discretion reassess the proper tax to be charged and will give written notice thereof <br />to the licensee. <br />2-21-1300 Remedies for chapter violation – Taxes not waived. <br />A. Nothing in this chapter limits the city from using any remedy legally available for <br />violations of this chapter, including, but not limited to, the penalties under Chapter 1-12 <br />of the San Leandro Municipal Code. <br />B. The conviction and punishment of any person for failure to pay the required tax will <br />not excuse or exempt such person from any civil action for the tax debt unpaid at the <br />time of such conviction. <br />C. No civil action will prevent a criminal prosecution for any violation of the provisions of <br />this chapter or of any state law requiring the payment of all taxes. <br />2-21-1300 Amendments of Chapter. <br />The City Council may amend this Chapter at any time as long as the amendments do <br />not increase the tax or, change the method of calculating the tax. <br />2-21-1500 Administrative Regulations. <br />The City Manager may adopt administrative regulations as needed to implement this <br />Chapter. <br /> Section 2. CEQA. This Ordinance is exempt from the California <br />Environmental Quality Act (Public Resources Code §21000, “CEQA”) pursuant to CEQA <br />guidelines 15060, “Preliminary Review,” subdivision (c)(2) in that it will not result in a <br />direct or reasonably foreseeable indirect physical change in the environment; and <br />15378, “Project,” subdivisions (2) and (4) of subdivision (b), in that this tax does not <br />constitute a project under CEQA and therefore review under CEQA is not required. <br /> Section 3. Severability. <br />565