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Any tax required to be paid under the provisions of this article shall be deemed a debt owed to the City by the person required to pay such tax. Any person owing such tax to the City shall be liable to an action brought in the name of the City for recovery of such amount of tax.
(a) The Director of Finance shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this article.
(b) In administering and enforcing the provisions of this article, the Director of Finance shall have the same powers and duties with respect to collecting the tax provided herein as the Director of Finance has under Section 21.15 of this chapter with respect to collecting the business tax.
Whenever the Director of Finance determines that any tax is or may be due to the City under the provisions of this article, the Director of Finance may make and give notice of an assessment of such tax. The manner of making and providing notice of such assessment, the right to a hearing, the manner of providing for and conducting such hearing, the preparation and service of the decision and the manner of filing and passing upon exceptions shall be the same as provided in Section 21.16 of this chapter.
It shall be the duty of every person required to pay the tax imposed by this article to keep and preserve for a period of four (4) years all records as may be necessary to determine the amount of such tax as such person may have been liable to pay to the City, which records the Director of Finance shall have the right to inspect at all reasonable times.
Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this article, refund of such amount shall be made in the same manner as is provided in Section 21.07 of this chapter for refunds of overpayments of business tax.
(Added by Ord. No. 140,705, Eff. 9/10/70, Oper. 1/1/71.)
Section
21.3.1 Constitutional Exemptions.
21.3.2 Definitions.
21.3.3 Tax Imposed.
21.3.4 Exemptions.
21.3.5 Duty to Collect and Remit Tax.
21.3.6 Interest and Penalty.
21.3.7 Actions to Collect.
21.3.8 Additional Powers and Duties of the Director of Finance.
21.3.9 Assessment – Administrative Remedy.
21.3.10 Records.
21.3.11 Refunds.
(a) For the purposes of this article, the terms hereafter defined shall have the following meanings:
Person shall mean any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
(b) Lessor shall include a sub-lessor, a licensor or a person granting a concession.
(c) Tenant and Tenancy shall include tenants and tenancies of all types, and persons occupying and the occupation of a building or structure, or space in a building or structure, or a boat slip or mooring, under any license or any concession agreement with a lessor. The right to use or possess such space shall be deemed to be the same as actual occupation. (First Sentence Amended by Ord. No. 163,754, Eff 7/16/88.)
(d) Casual Tenant and Casual Tenancy shall mean any tenant or tenancy where the consideration paid or agreed to be paid consists exclusively of services; or where, after examining all the facts, the Director of Finance determines that the only tenancy is that of one or more tenants paying to a sub-lessor primarily on a cost-sharing basis for the space used involving less than 25% of the space under the control of the sub-lessor and is terminable at will.
(e) Charges shall include all amounts paid by a tenant to a lessor for services performed, or materials used, or utilities or facilities furnished by the lessor on the premises or in connection with the tenant’s use, possession, or the right to possess the premises. Charges shall also include any charges paid by a tenant to a lessor for the use or possession of land, or the right to use or possess land other than that upon which the building or structure is located but which is used or possessed or is available for use or possession by a tenant for purposes related to their tenancy. Charges shall also include all amounts paid as prepaid rent.
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