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Antioch Overview
Antioch, CA Code of Ordinances
City of Antioch, California Code of Ordinances
ADOPTING ORDINANCE
TITLE 1: GENERAL PROVISIONS
TITLE 2: ADMINISTRATION
TITLE 3: FINANCE
TITLE 4: PUBLIC SAFETY
TITLE 5: PUBLIC WELFARE, MORALS, AND CONDUCT
TITLE 6: SANITATION AND HEALTH
TITLE 7: PUBLIC WORKS
TITLE 8: BUILDING REGULATIONS
TITLE 9: PLANNING AND ZONING
TITLE 10: PARKS AND RECREATION
TITLE 11: TENANT PROTECTIONS
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
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§ 3-5.311 RECORDS.
   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
§ 3-5.312 REFUNDS.
   (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)
§ 3-5.313 ACTIONS TO COLLECT.
   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)
§ 3-5.314 PENALTY.
   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
§ 3-5.401 TITLE.
   This article shall be known as the “Antioch Transactions and Use Tax Ordinance”. The city of Antioch hereinafter shall be called “city”. This article shall be applicable in the incorporated territory of the city.
(Ord. 2068-C-S, passed 6-25-13)
§ 3-5.402 OPERATIVE DATE.
   OPERATIVE DATE means the first day of the first calendar quarter commencing more than 110 days after the adoption of this article.
(Ord. 2068-C-S, passed 6-25-13)
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