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(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)
(a) Notice of Transfer Required.
(1) Any operator who transfers fifty percent (50%) or more ownership of its parking service, or any substantial part of the operations or assets of such parking service, must file a notice of transfer with the Commissioner at least forty-five (45) days prior to the date of such transfer, setting forth the legal name and address of the transferor-operator, legal name and address of the transferee, date of transfer, description of the parking service or assets being transferred, the amount of the transfer price, and any such other information as the Commissioner may require.
(2) Within thirty (30) days of receipt of the transfer notice required in division (a)(1), the Commissioner will issue a statement of account as provided in division (e) to both the transferor and transferee. The transferee shall withhold the amount due from the transfer price and remit the same to the Commissioner.
A. If the transferee fails to withhold and remit the amount shown on the statement of account, such transferee shall be jointly and severally liable for all amounts indicated on the statement of account up to the fair market value of the consideration transferred, or the transfer price, whichever is greater.
B. Any amount due pursuant to division (a)(2)A. of this section shall constitute a lien on the property being transferred.
C. The transferee shall be relieved of any duty to withhold from the transfer price and shall have no transfer-liability for taxes, interest, or penalties due hereunder from the transferor if the Commissioner fails to issue a statement of account within thirty (30) days of receipt of the notice of transfer.
D. Nothing in this section shall be construed to relieve the transferor of its liability for taxes, interest, and penalties except that any payments received from the transferee as provided herein shall reduce such liability payable to the Commissioner.
(3) Within twenty (20) days from the transfer date, the transferor shall file a remittance return and pay any tax due in accordance with division (f).
(b) Notice of Termination Required.
(1) Any operator who intends to cease operating a parking service within the City or dispose of a majority of the assets of such parking service, must file a notice of such termination with the Commissioner at least forty-five (45) days prior to the date of termination, setting forth the legal name and address of the operator, a description of the operations being terminated, the date of termination, and such other information as the Commissioner may require.
(2) Within twenty (20) days from the termination date, the operator shall file a remittance return and pay any tax due in accordance with division (f).
(c) Notice of Change of Facility Owner Required.
(1) Any transferee of property used as a parking facility shall file a notice of change with the Commissioner at least forty-five (45) days prior to the date of such transfer, setting forth the legal name and address of the transferor, legal name and address of the transferee, date of transfer, description of the real property, and any such other information as the Commissioner may require.
(2) Within thirty (30) days of receipt of the transfer notice required in division (c)(1) of this section, the Commissioner will issue a statement of account as provided in division (e) to both the transferor and transferee. The transferee shall be required to withhold the amount due from the transfer price and remit the same to the Commissioner.
A. If the transferee fails to withhold and remit the amount shown on the statement of account, such transferee shall be jointly and severally liable for all amounts indicated on the statement of account up to the fair market value of the property transferred, or the transfer price, whichever is greater.
B. Any amount due pursuant to division (c)(2)A. of this section shall constitute a lien on the property being transferred.
C. The transferee shall be relieved of any duty to withhold from the transfer price and shall have no transfer-liability for taxes, interest, or penalties due hereunder from the transferor if the Commissioner fails to issue a statement of account within thirty (30) days of receipt of the notice of change.
D. Nothing in this section shall be construed to relieve the transferor of its liability for taxes, interest, and penalties except that any payments received from the transferee as provided herein shall reduce such liability payable to the Commissioner.
(d) Notice of Change of Fiscal Officer. Any person serving as a fiscal officer of an operator may, upon termination of its services to such operator, file a notice of change with the Commissioner. Such notice shall serve to limit any personal liability that may be imposed under this chapter for reporting periods beginning after the effective date of the notice.
(e) Statement of Account. When required by this chapter or upon any other proper request, the Commissioner shall issue a statement of account for a requested operator which shall include all taxes, interest, and penalties due as of the close of the previous deadline for remittance as prescribed by division (a) of Section 196.14.
(f) Final Reporting Period. A final reporting period shall be any partial reporting period resulting from the transfer or termination of a parking service. Such period shall begin the day following the close of the last reporting period and shall close on the date of transfer or termination, inclusive. The remittance return for a final reporting period shall be due by the twentieth day following the close of such period and be in a form as any other remittance return to be filed, except that it shall indicate “Final Report Period” across the top of the first page.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Rulemaking. The Commissioner is empowered to adopt, promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of the provisions of this chapter, including, but not limited to, provisions relating to transactions and record keeping. Rules and regulations shall be effective upon publication in the City Record or at a later date specified by the Commissioner.
(b) Rulings. The Commissioner is empowered to hear requests for rulings on the application of the provisions of this chapter and the rules and regulations promulgated hereunder and to render a decision on the same. Such rulings will be at the discretion of the Commissioner and binding only with respect to the party requesting the ruling. Any entity may request a ruling upon application and payment of an administrative fee to be prescribed by the Commissioner.
(c) Investigations. The Commissioner is empowered to conduct investigations relating to any matter pertaining to the administration and enforcement of the provisions of this chapter.
(d) Subpoena Power. The Commissioner is empowered to compel the production of books, papers, records and other information and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge pertinent to any inquiry of any tax paid, charged, collected or received or required to have been charged, collected or received. The Commissioner is empowered to examine any person appearing before him or her under oath, concerning any transaction which was or should have been reported for any purpose under this chapter or any activity or occurrence tending to affect the tax levied under this chapter. All costs of production shall be born by the respondent.
(e) Access to Records.
(1) An operator or suspected operator shall provide the Commissioner and/or his or her designated agent access to all records and evidence at all reasonable times and shall provide verification or authentication of the same, as the Commissioner may require.
(2) An operator or suspected operator is required to provide to the Commissioner and/or his or her designated agent the means, facilities and opportunity to conduct any examination or investigation upon reasonable notice.
(3) The Commissioner and/or his or her designated agent are authorized to examine the books, bank statements, deposit slips, third-party statements, papers and other records of any operator or suspected operator in order to verify the accuracy of any return made, or, if no return has been made, to determine compliance with this chapter and any tax due hereunder.
(f) Authority Not Limited. No authority granted to the Commissioner by any other provision of this chapter shall be limited by virtue of not being included in this section.
(g) Abatement of Certain Penalties. Upon good cause, the Commissioner may waive penalties otherwise owing under Section 196.20(b) for a taxpayer’s failure to pay amounts due.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Commissioner Shall Make Assessments. The Commissioner shall determine and assess all deficiencies of tax, interest, and penalties due from any taxpayer or responsible party charged with liability for such amounts under this chapter.
(b) Evidence and Use of Estimates. The Commissioner may use all available information in determining an assessment. Information derived from a limited period of time or volume may be used to estimate data for a larger period of time or volume. Such information used in estimations may be derived from sources relating to the operator being assessed or one (1) or more other operators. The lack of admissibility under any applicable rules of evidence shall not bar such use of information in the determination of an assessment.
(c) Notice of Deficiency. The Commissioner shall serve notice on the person being assessed, communicating his or her determination and assessment and shall include a demand for all taxes, interest, and penalties that are due and unpaid. The assessment by the Commissioner shall become final upon the expiration of twenty (20) days from the date notice is provided to the person, unless prior thereto the person files a protest in accordance with division (a) of Section 196.17.
(d) Multiple Assessments Permitted. The Commissioner may concurrently assess any persons who have, by reason of an act or omission or by operation of law, become liable for the payment of any taxes, interest, or penalties which were not originally incurred by that person. The amount of recovery from such persons shall be limited to the total deficiency due.
(e) Application of Penalties and Interest. Penalties and interest shall accrue from the date the taxes assessed should have been paid in accordance with this chapter. A protest and/or appeal of the Commissioner’s assessment shall not toll the application and accrual of penalties and interest.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Suit Authorized. Upon an assessment becoming final and after the expiration of time for all proper appeals, the Director of Law shall, by request of the Commissioner on behalf of the City, bring or cause to be brought an action to enforce the payment of the assessment in any court of competent jurisdiction against any party liable for payment.
(b) Assessments Collectable as Other Debts. All final assessments no longer subject to appeal shall be collectible as any other debts owed to the City.
(c) Revocation of License.
(1) Upon an assessment becoming final and after the expiration of time for all proper appeals, the Commissioner may, at his or her discretion, revoke any license granted under the Codified Ordinances to an operator responsible for payment of such assessment upon seven (7) days notice to the license holder.
(2) Licenses subject to revocation shall include:
A. Parking Facility License granted under Section 457.03; and/or
B. Any Valet Service License granted under any provision of the Codified Ordinances or as hereinafter may be enacted.
(d) Lien Authorized. A final assessment no longer subject to appeal may be reduced to a lien on all real and/or personal property of the taxpayer or other responsible party.
(e) Offset Authorized. Any credit, refund or other money due to be paid by the City or any division thereof, to a person who is liable for the payment of a final assessment shall be offset by such liability and paid to the Commissioner in satisfaction of the same.
(f) Enforcement Not Limited.
(1) No authority granted to the Commissioner or any other officer of the City by any other provision of the Codified Ordinances shall be limited by virtue of not being included in this section.
(2) Remedies available to the Commissioner for the enforcement of this chapter shall not be limited by virtue of not being included in this section.
(3) The exercise of one (1) form of remedy by the Commissioner shall not preclude the concurrent or successive use of another remedy.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Claim Required. A taxpayer or responsible party claiming a refund must file a claim with the Commissioner on forms provided by the Commissioner for that purpose. No refund shall be allowed for any amount paid by any taxpayer or responsible party unless such person bore the burden of such amount and did not shift the burden to another person.
(b) Filing of Claim. A claimant may file a claim for refund for any amount of tax, interest or penalty paid by such claimant in relation to any reporting period ending within the previous three (3) years from the date of filing a claim, provided such amount was paid through a mistake of fact or an error of law other than an error resulting from the tax, any of its provisions, or its application, being declared invalid or unconstitutional.
(c) Content of Claim. A claim for refund shall be stated by reporting period and include amended returns for each such period along with an explanation supporting the amended position and amount claimed for refund.
(d) Disposition of Claim. Where a claim for refund is properly filed, the Commissioner, shall examine the same and determine the amount of refund due, if any. Before issuing a determination, the Commissioner may request additional information or conduct any investigation necessary in the ascertaining the validity of the claim. After a determination has been made, the Commissioner shall issue a notice of determination, granting a full or partial refund, or denying the claim. The determination by the Commissioner shall become final upon the expiration of twenty (20) days from the date notice is provided to the claimant, unless prior thereto the claimant files a protest in accordance with division (a) of Section 196.17.
(e) Amount Refunded. Any refund granted under this section shall be without interest and offset by any other indebtedness of the claimant to the City.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Protest and Hearing.
(1) A person served with a notice of deficiency or determination may file a written protest with the Commissioner and request a hearing on the same. Upon timely receipt of a protest, the Commissioner shall fix the time and place for a hearing and shall notify the petitioner thereof, giving notice to the person of not less than seven (7) days. The Commissioner shall hear evidence and testimony presented by the petitioner and may amend, vacate, or affirm the original decision.
(2) At any hearing held as provided under this section, the determination and assessment by the Commissioner shall be prima facie correct and the burden shall be on the petitioner to prove otherwise.
(3) The Commissioner may prescribe rules and regulations governing the form and procedure for protests and hearings.
(4) The decision of the Commissioner shall become final upon the expiration of twenty (20) days from the date notice is provided to the petitioner, unless prior thereto the petitioner files an appeal to the board in accordance with division (b).
(b) Review by Board.
(1) Any decision of the Commissioner rendered under subsection (a) of this section may be appealed by timely filing an appeal to the board of appeals established pursuant to Charter Section 76-6 in the same manner as other appeals to the board. The board shall have authority to amend, vacate, or affirm any such decision appealed from, in conformity with the intent and purpose of this chapter.
(2) Decisions of the board shall become final after thirty (30) days following the date of publication, unless prior thereto the Commissioner or any proper party, appeal the board’s decision pursuant to RC Chapter 2506.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
(a) Assessment of Tax.
(1) Except as otherwise provided in this section, an assessment shall be issued within three (3) years from the date the return was due or the date the return was filed, whichever is later.
(2) Where an operator underreports more than twenty-five percent (25%) of the total tax due, an assessment shall be issued within six (6) years from the date the return was due or the date the return was filed, whichever is later.
(3) No limitation in the time for assessment of taxes and associated interest and penalties shall apply in the case of a false or fraudulent return.
(4) An amended return filed pursuant to Section 196.07(c) shall not extend the time provided by any provision of this section.
(b) Offenses.
(1) Except as so provided in paragraph (2) of this section, prosecutions for an offense made punishable under this chapter shall be commenced within three (3) years after commission of the offense.
(2) Prosecutions for an offense made punishable under this chapter relating to the willful failure to pay any tax due or file a required return or attempt to evade the application of the tax shall be commenced within six (6) years after the commission of the offense.
(c) Collection. Any action or suit for collection of taxes assessed shall be commenced within ten (10) years from the date of assessment.
(d) Persons Other than the Taxpayer. The time allowed for any action against a person liable for the payment of any tax, interest, or penalty other than the taxpayer shall be the same as in the case such action was being taken against the taxpayer.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)
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