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(Amended by Ord. No. 176,003, Eff. 7/7/04, Oper. 1/1/05.)
Each operator shall, on or before the 25th day of each calendar month, make a statement to the Director of Finance of the total rents charged and received, and the amount of tax collected for transient occupancies during the preceding calendar month. At the time the statement is filed, the full amount of the tax collected and tax not collected but required to be collected, shall be remitted to the Director of Finance. Except as provided in Sec. 21.7.8, an operator shall not be required to remit to the Director of Finance any amount of tax not collected and not required to be collected from a transient. All taxes collected and required to be collected by operators pursuant to this article shall be held in trust for the account of the City until payment thereof is made to the City. The full amount of tax due, whether collected or owed but not collected, under this Article shall be deemed a debt owed to the City by the operator and shall be discharged only upon payment to the City.
Statements and payments are due immediately upon cessation of business for any reason, at which time the operator shall furnish the Director of Finance with the name and address of the successor operator.
Notwithstanding the foregoing, the amount of taxes required to be remitted by an operator to the City pursuant to this Section 21.7.7 shall be automatically offset by the City in an amount equal to special taxes levied, collected and satisfied, by a City Community Tax District, formed pursuant to Division 6, Chapter 10 of the Los Angeles Administrative Code, against the operator’s property during the preceding calendar month. The sum of the operator’s monthly transient occupancy tax remittance to the City and the operator’s monthly special tax payment shall equal the amount of transient occupancy tax required to be collected pursuant to this Article. The City may request from the applicable operator or the legislative body of the Community Taxing District documentation or other information necessary to substantiate the special tax payment. (Added by Ord. No. 177,052, Eff. 11/20/05.)
The automatic tax offset of the transient occupancy taxes due pursuant to this Article shall not exceed the rate of transient occupancy tax levied by the City, and no tax offset shall be provided for the amount of special taxes paid by an operator in excess of the rate of transient occupancy tax levied by the City. (Added by Ord. No. 177,052, Eff. 11/20/05.)
(a) Taxes collected by an operator which are not remitted to the Director of Finance on or before the due dates fixed in Sec. 21.7.7, or fixed by the Director of Finance as provided therein, are delinquent.
(b) Interest and penalties for delinquency in remittance of any tax collected or required to be collected, or any deficiency determination, shall attach and be paid by the operator at the rates and in the same manner as is provided in Section 21.05 of this Chapter for delinquency in the payment of Business Tax, except that a month shall commence on the 26th day of each calendar month and terminate on the 25th day of the succeeding calendar month. (Amended by Ord. No. 176,471, Eff. 3/22/05, Oper. 1/1/05.)
(c) The Director of Finance shall have power to impose additional penalties upon an operator for fraud and negligence in reporting and remitting in the same manner and at the same rates as are provided in Sec. 21.05 of this chapter for such penalties upon persons required to pay Business Tax.
(d) For collection purposes only, every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be remitted. (Amended by Ord. No. 174,085, Eff. 8/19/01.)
(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 Sec. 21.15 of this chapter with respect to collecting the Business Tax.
The Director of Finance may make an assessment for taxes not remitted by an operator for any reason specified in Sec. 21.16 of this chapter for making an assessment for unpaid Business Tax. The manner of making and providing notice of such assessment; the right to a hearing and the conduct of such hearing; the preparation and service of findings; filing exceptions; and passing upon exceptions shall be the same as provided in Sec. 21.16 of this chapter.
(Amended by Ord. No. 173, 587, Eff. 12/7/00.)
It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this article to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of such tax as the operator may have been liable for the collection of and payment to the City, which records the Office of Finance shall have the right to inspect at all reasonable times.
(a) 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 it may be refunded as provided in this section. Except as otherwise provided in this section, refunds of overpaid taxes shall be made in the same manner as is provided in Sec. 21.07 of this chapter for refunds of overpayments in Business Taxes.
(b) An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Director of Finance that the person from whom the tax has been collected was not a transient; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the transient or credited to rent subsequently payable by the transient to the operator.
(c) A transient 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 manner provided in Sec. 21.07 of this chapter, but only when the tax was paid by the transient directly to the Director of Finance, or when the transient having paid the tax to the operator, establishes to the satisfaction of the Director of Finance that the transient has been unable to obtain a refund from the operator who collected the tax.
(d) No refund shall be paid under the provisions of this section unless the claimant establishes their right thereto by written records showing entitlement thereto.
Any tax required to be paid by any transient under the provisions of this article shall be deemed a debt owed by the transient to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this article shall be liable to an action brought in the name of the City for the recovery of such amount. Any operator who undertakes legal action to recover unpaid rent due from a transient may include the amount of tax due from the transient in the amount sought to be recovered.
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