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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 state or the city, or against any officer of the state or the city, to prevent or enjoin the collection under this subchapter, or Part 1.6 of Division 2 of the Cal. Rev. & Tax. Code, of any tax or any amount of tax required to be collected.
(Ord. 1704, passed 11-8-16)
The proceeds of the tax imposed by this subchapter, as well as the expenditure thereof, shall be audited annually by an independent accounting firm. The audit shall be placed on the agenda of a City Council meeting that is open to the public for City Council review. The report of such audit shall be posted on the city’s website.
(Ord. 1704, passed 11-8-16)
The Citizens’ Finance Advisory Commission (“Commission”) established by § 34.176 shall receive, review and analyze the audit report issued by the independent auditing firm described in § 34.214 at a Commission meeting that is open to the public. Within 45 days of completing this analysis and before any review and receipt of said report by the City Council as set forth in § 34.214, the Commission’s analysis and findings, if any, shall be reported to the City Council with its recommendation to receive and file the same. The Commission’s recommendation shall include but not be limited to identification of City Council action warranted to address any irregularities noted in the annual public audit report.
(Ord. 1704, passed 11-8-16)
(A) Any person violating any of the provisions of this §§ 34.35 through 34.47 shall be guilt of a misdemeanor. Any operator or other person who fails or refuses to register as required herein 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 is guilty of a misdemeanor. Any person required to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this subchapter to be made is guilty of a misdemeanor.
(B) Any person, service supplier or service user violating any provision of §§ 34.150 - 34.175 shall be guilty of a misdemeanor. Each day the violation exists shall be deemed a separate offense. This section is intended to be cumulative to, and not in place of, other rights and remedies available to the city pursuant to this chapter.
('61 Code, §20.23) (Ord. 408, passed - - ; Am. Ord. 1080, passed - -; Am. Ord. 1539, passed 7-16-08)