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(A) Original delinquency. Any operator who shall fail to remit any tax imposed by the provisions of this article within the time required shall pay a penalty in the amount of 10% of the tax in addition to the amount of the tax.
(B) Continued delinquency. Any operator who shall fail to remit any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty in the amount of 10% of the tax in addition to the amount of the tax and the 10% penalty first imposed.
(C) Fraud. If the Tax Administrator shall determine that the nonpayment of any remittance due pursuant to the provisions of this article is due to fraud, a penalty in the amount of 25% of the amount of the tax shall be added thereto in addition to the penalties set forth in division (A) and (B) of this section.
(D) Interest. In addition to the penalties imposed, any operator who shall fail to remit any tax imposed by the provisions of this article shall pay interest at the rate of one-half of one percent per month, or fraction thereof, on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
(E) Penalties and interest merged with tax. Every penalty imposed, and such interest as accrues, pursuant to the provisions of this section shall become a part of the tax required to be paid by the provisions of this article.
('66 Code, § 3-5.308) (Ord. 621-A, passed 11-9-64) Penalty, see § 3-5.314
If any operator shall fail or refuse to collect such tax and to make, within the time provided in this article, any report and remittance of such tax, or any portion thereof, required by the provisions of this article, the Tax Administrator shall proceed in such manner as he may deem best to obtain the facts and information on which to base his estimate of the tax due. As soon as the Tax Administrator shall procure such facts and information as he is able to obtain upon which to base the assessment of any such tax imposed by the provisions of this article and payable by any operator who has failed or refused to collect the same and to make such report and remittance, the Tax Administrator shall proceed to determine and assess against such operator the tax, interest, and penalties provided for by the provisions of this article. In the event such determination is made, the Tax Administrator shall give notice of the amount so assessed by serving it personally or by depositing it in the United States Mail, postage prepaid, addressed to the operator so assessed at his last known place of address. Such operator may, within 10 days after the service or mailing of such notice, make an application in writing to the Tax Administrator for a hearing on the amount assessed. If an application by the operator for a hearing is not made within the time prescribed, the tax, interest, and penalties, if any, determined by the Tax Administrator shall become final and conclusive and immediately due and payable. If such an application is made, the Tax Administrator shall give not less than five days' written notice in the manner prescribed in this section to the operator to show cause at a time and place fixed in such notice why the amount specified therein should not be fixed for such tax, interest, and penalties. At such hearing the operator may appear and offer evidence why such specified tax, interest, and penalties should not be so fixed. After such hearing the Tax Administrator shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed in this section of such determination and the amount of such tax, interest, and penalties. The amount determined to be due shall be payable after 15 days unless an appeal is filed as provided in § 3-5.310 of this article.
('66 Code, § 3-5.309) (Ord. 621-A, passed 11-9-64) Penalty, see § 3-5.314
The tax established by this article shall run with the business and any successor operator shall be responsible and liable for payment of any unpaid transient occupancy taxes attributable to the business prior to transfer of ownership, unless the successor operator has applied to the Tax Administrator for a tax clearance certificate pursuant to Cal. Rev. and Tax. Code § 7283.5 and has received from the Administrator a certificate indicating that no tax is due, owing, delinquent or attributable to the business prior to transfer of ownership.
(Ord. 1045-C-S, passed 4-12-05)
Any operator aggrieved by any decision of the Tax Administrator with respect to the amount of such tax, interest, and penalties, if any, may appeal to the Council by filing a notice of appeal with the City Clerk within 15 days after the service or mailing of the determination of the tax due. The Council shall fix a time and place for hearing such appeal, and the City Clerk shall give notice in writing to such operator at his last known place of address. The findings of the Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed in this article for the service of a notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.
('66 Code, § 3-5.310) (Ord. 621-A, passed 11-9-64)
It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by the provisions of this article to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the city, which records the Tax Administrator shall have the right to inspect at all reasonable times.
('66 Code, § 3-5.311) (Ord. 621-A, passed 11-9-64) Penalty, see § 3-5.314
(A) Whenever the amount of any tax, interest, or penalty has been overpaid, or paid more than once, or erroneously or illegally collected or received by the city pursuant to the provisions of this article, such amount may be refunded as provided in divisions (B) and (C) of this section provided a claim in writing, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed in accordance with Chapter 13 of Title 3 of the Antioch Municipal Code with the exception that the claim is filed with the Tax Administrator instead of the City Clerk.
(B) Any operator may claim a refund when it has established in a manner prescribed by the Tax Administrator that the person from whom the tax has been collected was not a transient; provided, however that a refund shall not be allowed unless the amount of the tax has been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
(C) A transient may obtain a refund of taxes overpaid, paid more than once, or erroneously or illegally collected or received by the city by filing a claim in the manner provided in division (A) of this section but only when the tax was paid by the transient directly to the Tax Administrator or when the transient having paid the tax to the operator, establishes to the satisfaction of the Tax Administrator that the transient has been unable to obtain a refund from the operator who collected the tax.
(D) No refund shall be paid pursuant to the provisions in this section unless the claimant establishes his or her right by written records.
(E) No suit or proceeding shall be maintained in any court for recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for each refund has been filed pursuant to this section.
(F) No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the city or any officer of the city, to prevent or enjoin collection of taxes sought to be collected pursuant to this article and payment of all tax, interest and penalties shall be required as a condition precedent to seeking judicial review of any tax liability.
('66 Code, § 3-5.312) (Ord. 621-A, passed 11-9-64; Am. Ord. 1069-C-S, passed 6-13-06; Am. Ord. 2040-C-S, passed 5-25-10)
Any tax required to be paid by any transient pursuant to the provisions of this article shall be deemed a debt owed by the transient to the city. Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to the city pursuant to the provisions of this article shall be liable to an action brought in the name of the city for the recovery of such amount.
('66 Code, § 3-5.313) (Ord. 621-A, passed 11-9-64)
Any operator or other person who fails or refuses to register as required, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Tax Administrator, or who renders a false or fraudulent return or claim shall be guilty of a misdemeanor and punishable as set forth in §§ 1-2.01 et seq. Any person required to make, render, sign, or verify any report or claim and who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by the provisions of this article to be made shall be guilty of a misdemeanor and punishable as set forth in §§ 1-2.01 et seq.
('66 Code, § 3-5.314) (Ord. 621-A, passed 11-9-64)
ARTICLE 4: TRANSACTIONS AND USE TAX
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