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(a) Due Date. Any filing required by this chapter must be received by the date specified.
(b) Time of Receipt. The date of receipt shall be the earlier of the date physically received by the Commissioner; or the postmark date on the filing, provided such filing is physically received by the Commissioner by the tenth day following the postmark date on the filing.
(c) Delay. No extension shall be granted for an untimely filing, regardless if such delay was caused by an error of the carrier, misrouted mail, or improperly addressed mail.
(d) Automatic Extension.
(1) Where timely receipt is a condition of compliance with any provision of this chapter and the last day for such receipt falls on a Saturday or Sunday, the last day for compliance shall be extended to the following Monday.
(2) Where timely receipt is a condition of compliance with any provision of this chapter and the last day for such receipt falls on a federal holiday or a day that City Hall is not open for business, the last day for compliance shall be extended to the following day.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Effective Date. This chapter shall be effective as of September 1, 2009.
(b) Savings Clause. If any sentence, clause, section or part of this chapter is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter so found and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included in this chapter.
(c) Collection of Tax after Termination of Chapter. This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter is concerned, it shall continue effective until all of the taxes levied in the aforesaid period are fully paid and any and all prosecutions for the collection of taxes or for the punishment of violations of this chapter or collection by suits have been fully terminated, subject to the conditions and limitations contained herein. Returns due for all or any part of the last effective year of this chapter shall be due in accordance with the provisions provided in this chapter, as though the same were continuing.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Return Required. All taxes due shall be remitted to the Commissioner on a monthly basis, by the twentieth day of the month following the reporting period in which the transactions occurred. A remittance return shall accompany the payment of all taxes due. The form of such remittance return shall be prescribed by the Commissioner, and shall at a minimum include:
(1) The gross receipts that were collected from transactions during the reporting period;
(2) The total number of vehicles parked during the reporting period;
(3) The amount of taxes due; and
(4) Such other pertinent information as the Commissioner deems necessary.
(b) Certification Required. The remittance returns required by this section shall be prepared and filed by the operator’s fiscal officer responsible for compliance with this chapter. Such officer shall sign and attest to the accuracy of the information contained on the remittance return.
(c) Amended Returns. An amended remittance return may be filed to correct any remittance return previously filed with the Commissioner within three (3) years from the date of the original filing. The form of such amended remittance return shall be prescribed by the Commissioner and at a minimum contain all adjusted amounts separately stated, the reason for the adjustment, and the period in which the transactions were or should have been originally reported. Upon examination, the Commissioner shall issue an appropriate assessment of tax, penalties, and interest, if any.
(d) Frivolous Returns. Any return required by this chapter, or the rules and regulations promulgated hereunder, that is determined to be filed in bad faith, substantially incomplete, or providing information without a reasonable basis for such position stated shall be deemed frivolous.
(e) Electronic Filing. The Commissioner is authorized to require electronic filing of all remittance returns and tax payments, and to charge a reasonable processing fee as set by the Board of Control for those remittance returns submitted by any other means in violation of such electronic filing requirements.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) General Rule. Except as otherwise provided in this section, any determination and assessment made by the Commissioner shall be prima facie correct and the operator shall have the burden of proof with respect to any factual issue relevant to ascertaining the liability of the operator imposed by this chapter.
(b) Limitations.
(1) The Commissioner shall have the burden of proof in any proceeding with respect to any transactions which were reconstructed by the Commissioner solely through the use of statistical information on unrelated operators.
(2) Division (b)(1) of this section shall apply with respect to an issue only if the operator has maintained all records required under this chapter and has cooperated with all requests by the Commissioner for witnesses, information, documents, meetings, and interviews.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Method.
(1) Unless otherwise provided in this chapter, whenever notice is required, such notice shall be given by United States Certified Mail, addressed to the person concerned at his or her last known address, and proof of such mailing shall be sufficient for the purposes of this chapter.
(2) If the method of delivery in division (a)(1) of this section is returned or refused, notice shall be given by United States First-Class Mail, addressed to the person concerned at his or her last known address, and proof of such mailing shall be sufficient for the purposes of this chapter.
(3) Notice served upon a facility owner shall be deemed sufficient where such notice is delivered to the primary owner at the property address designated on the records of the Cuyahoga County Auditor pertaining to such parking facility.
(b) Time for Hearing. Notice of any hearing provided for by this chapter shall be given not less than seven (7) days prior to the date fixed for hearing. All hearings provided for in this chapter shall be at a location determined by the Commissioner.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Record Keeping.
(1) Every operator must keep separately, with respect to each parking service operated by such operator, complete and accurate records which shall include:
A. Primary records including, but not limited to, sales invoices, periodic contracts, tickets or claim checks, exemption certificates, tax payment receipts, and cash register tapes; and
B. Secondary records including, but not limited to, remittance returns, federal and state tax returns, bank deposit receipts, day books, Journals, or any other records in which accumulated data is recorded.
(2) Any secondary record in which accumulated data is recorded by the operator must be supported by complete primary records from which such data was accumulated.
(3) The Commissioner is authorized to further regulate the maintenance of records and prescribe rules as to the substance and form of all information required to be maintained by each operator.
(b) Retention of Records. Every person responsible for collecting and remitting the parking occupancy tax imposed under this chapter shall retain all records necessary to compute the tax liability for a period of six (6) years from latter of the date the tax return is filed or the tax is paid; unless the Commissioner consents, in writing, to their destruction within that period or by order requires that they be kept for a longer period.
(c) Failure to Maintain Records. For purposes of determining the amount of tax due where an operator fails to maintain complete primary records which may be utilized in verifying the accuracy of the figures reflected in their secondary records and/or reported on their tax remittance returns, the Commissioner will determine and use the net receipts from a representative period as the basis for application of the tax levied in division (c) of Section 196.03. The determination will be based upon one (1) or more of the following: (1) the operator’s income tax records, (2) a sampling of the operator’s business activity for a representative period, (3) previous tax remittance returns submitted by the operator, and/or (4) other information relating to the business activity of such operator. The net receipts for the representative period will be projected for all periods under review.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Agency. Where an operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for purposes of this chapter and shall have the same duties and liabilities as his or her principal. Where the managing agent collects parking occupancy tax on behalf of his or her principal, such principal shall be jointly responsible for reporting and remitting the tax to the City. Compliance with the provisions of this chapter by either the principal or the managing agent shall be considered to be compliance by both.
(b) Exempt Only as to Tax Liability. Any person who qualifies as an operator shall not, by reason of being exempt from the tax liability imposed under this chapter, be exempt from the duties of an operator imposed under this chapter.
(c) Joint and Several Liabilities for Tax, Interest, and Penalties.
(1) The operator shall be liable for the payment of all taxes required to be collected under this chapter, including interest and penalties thereon.
(2) Any fiscal officer of an operator who willfully fails to collect the tax, file required returns, or make tax payments when due to the Commissioner shall be jointly and severally liable with the operator for all taxes due under this chapter, including interest and penalties thereon. This personal liability of the fiscal officer shall survive the merger, acquisition, liquidation, or dissolution of the operator.
(3) Any facility owner who knowingly permits its parking facility to be used by an operator in the ordinary course of such operator’s parking service shall be jointly and severally liable with the operator for all taxes due under this chapter, including interest and penalties thereon. Any amounts due hereunder shall be reduced to a lien on the parking facility.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
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