3.56.080 Actions to collect tax from service users.

   Any tax required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the city. Any such tax collected from a service user which has not been remitted to the finance director shall be deemed a debt owing to the city by the person required to collect and remit. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount.

(Prior code § 25.107 (Ord. 924 §1, Ord. 2113 §1))

3.56.090 Duty to collect - Collection procedures.

   This duty to collect and remit the taxes imposed by this chapter shall be performed as follows:

   A.   The tax shall be collected insofar as practicable at the same time as, and along with, the charges made in accordance with the regular billing practice of the service supplier. Except in those cases when a service user pays the full amount of such charges, but does not pay any portion of a tax imposed by this chapter, or when a service user has notified a service supplier of the service user’s refusal to pay a tax imposed by this chapter which such service supplier is required to collect, if the amount paid by a service user is less than the full amount of the charge and the tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.

   B.   The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this chapter. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.

(Prior code § 25.108 (Ord. 924 §1), Ord. 2268)

3.56.100 Additional powers of finance director.

   A.   The finance director shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this chapter.

   B.   The finance director, subject to prior approval of the city manager and the city attorney, may make administrative agreements to vary the strict requirements of this chapter so that the collection of any tax imposed herein may be made in conformance with the billing procedures of a particular service supplier, so long as the overall result of such agreements is the collection of the tax in conformity with the general purpose and scope of this chapter. A copy of each such agreement shall be on file and available for public inspection in the finance director’s office.

(Prior code § 25.109 (Ord. 924 §1, Ord. 2113 §1))

3.56.110 Refusal by service supplier to collect and report tax - Determination of tax by finance director.

   If any service supplier shall refuse to make, within the time provided in this chapter, any report and remittance of such tax, or any portion thereof required by this chapter, the finance director shall proceed in such manner as may be deemed best to obtain facts and information on which to base an estimate of the tax due. As soon as such facts and information are obtained by the finance director upon which to base the assessment of any tax imposed by this chapter and payable by any service supplier who has refused to make such report and remittance the finance director shall proceed to determine and assess against such service supplier the tax, interest and penalties provided for by this chapter. In case such determination is made, the finance director shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the service supplier so assessed at service suppliers last known place of address.

(Prior code § 25.110 (Ord 924 §l, Ord. l548 §5, Ord. 2113 §1))

3.56.120 Finance director may assume responsibility for collection - Payment demand to service user.

   Whenever the finance director determines that a service user has deliberately withheld the amount of any tax imposed by the provisions of this chapter from the amounts remitted to a service supplier required to collect the tax or that a service user has failed to pay the amount of the tax to such service supplier for a period of four or more billing periods, or whenever the finance director deems it in the best interests of the city, the finance director may relieve such service supplier of the obligation to collect taxes due under this chapter from certain named service users for specified billing periods. The finance director shall notify the service user that the city has assumed responsibility to collect the taxes due for the stated periods, and demand payment of such taxes, plus any penalty imposed, and such interest as may be due pursuant to the provisions of Section 3.56.070. The notice shall be served on the service user by handing it to the service user personally or by deposit of the notice in the United States mail, postage prepaid, addressed to the service user at the address to which billing was made by the service supplier required to collect the tax; or should the service user have changed addresses, to the service user’s last known address.

(Prior code § 25.111 (Ord. 924 §1, Ord. 1548 §6, Ord. 2113 §1), Ord. 2268)

3.56.130 Appeals.

   A.   Any person aggrieved by any determination of the finance director pursuant to this chapter may request and shall be granted a hearing before the city manager to show cause why such determination should not be sustained. A notice setting forth the time and place fixed for such hearing shall be given in writing to the protestant. The city manager shall render a decision within 15 days after the conclusion of such hearing and, thereupon, the protestant shall be given written notice thereof. The decision of the city manager on the matter shall become final and conclusive upon the expiration of the time hereinafter fixed for appeal if the protestant does not appeal within such time as hereinafter provided.

   B.   Any person aggrieved by any determination of the city manager pursuant to this chapter may appeal to the council by filing a written notice of appeal with the city clerk within 30 days after such determination, setting forth the determination with which such person is dissatisfied.

   C.   Within 30 days after the filing of such notice, the council shall fix a time and place for hearing such appeal, which hearing shall be within 30 days after the date thereof has been so fixed.

   D.   Written notice of the time and place of such hearing shall be given to the appellant by the city clerk either:

      1.   By personally delivering to the appellant written notice thereof; or

      2.   By mailing such notice, by depositing the same in the United States mail in a sealed envelope, postage prepaid, addressed to the appellant at appellant’s last known address.

   E.   The council shall consider at the hearing such appeal and render a decision therein, which shall be final and conclusive upon all parties.

   F.   Pending decision upon any appeal relative to the amount of any charge hereunder, the person making such appeal shall pay such charge. After the appeal is heard the council shall order refunded to the person making such appeal such amount, if any, as the council shall determine should be refunded.

(Prior code § 25.112 (Ord. 924 §1, Ord. 1548 §7, Ord. 2113 §1), Ord. 2268)

3.56.140 Records to be kept by service suppliers.

   It shall be the duty of every service supplier required to collect and remit to the city any tax imposed by this chapter to keep and preserve, for a period of one year, all records as may be necessary to determine the amount of such tax as such service supplier may have been required to collect and remit to the city, which records the finance director shall have the right to inspect at all reasonable times.

(Prior code § 25.113 (Ord. 924 §1, Ord. 2113 §1), Ord. 2418 §3)

3.56.150 Refunds for overpayments and erroneous payments.

   A.   Filing Claim. Whenever the amount of any tax, interest or penalty has been overpaid or paid more than once, or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded as provided in subsections B and C of this section, provided a claim in writing therefor, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the finance director within one year of the date of payment. The claim shall be on forms furnished by the finance director.

   B.   Refund to Service Supplier. A service supplier may claim a refund or take as credit against taxes collected and remitted an amount overpaid, paid more than once, or erroneously or illegally collected or received, when it is established that the person from whom the tax has been collected was not a service user.

   C.   Refund to Service User. Any service user may obtain a refund of taxes overpaid, or paid more than once, or erroneously or illegally collected or received by the city, by filing a claim in the city, by filing a claim in the manner provided in subsection A of this section, but only when the service user having paid the tax to the service supplier establishes to the satisfaction of the finance director that the service user has been unable to obtain a refund from the service supplier who collected the tax.

   D.   Proof Required. No refund shall be paid under the provisions of this section unless the claimant establishes a right thereto by written records showing entitlement thereto.

(Prior code § 25.114 (Ord. 924 §1, Ord. 1548 §8, Ord. 2113 §1), Ord. 2418 §4)