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(b) The Director of Finance may make an assessment for taxes not remitted by a person required to remit under this article. The manner of making and providing notice of such assessment; the right to a hearing and the conduct of decision; filing exceptions; and passing upon exceptions shall be the same as provided in Section 21.16 of this chapter.
(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, refund shall be made in the same manner as is provided in Section 21.07 of this chapter for refunds of overpayments in Business Taxes.
(b) No refunds shall be paid under the provisions of this section unless the claimant establishes their right thereto by written records showing entitlement thereto.
(c) The Director of Finance shall have the same power to compromise claims for Dwelling Unit Construction Tax, and the same power to accept and record underpayments or overpayments of such tax, as is granted to the Director of Finance under Subsections (f) and (g) of Section 21.15 with respect to Business Taxes.
(d) With respect to any tax paid pursuant to the provisions of this article for the construction of any dwelling unit which qualifies a residential facility as a “shelter for the homeless,” as that term is defined in Section 12.03 of this Code, Subsection (f) of Section 21.10.3 of this article shall be deemed to have been in effect and operative three years prior to its actual effective date. (Added by Ord. No. 164,785, Eff. 6/5/89.)
(e) The City shall refund any tax collected under this article which was paid after May 23, 1984 and prior to August 8, 1988, provided that such tax would not have been required had Subsection (b) of Section 21.10.3 of this article, as amended by Ordinance No. 163,797, been in effect at the time of payment thereof. Claims for such refund shall be made pursuant to Subsection (a) of this section. (Added by Ord. No. 166,422, Eff. 12/31/90.)
(f) The Director of Finance shall enforce the provisions of Subsection (a) above as if Subsection (g) of Section 21.10.3 of the Los Angeles Municipal Code was in effect on January 17, 1994. (Added by Ord No. 169,952, Eff. 8/26/94.)
(Article Repealed and Replaced by Ord. No. 186,785, Eff. 11/12/20.)
Section
21.12.1 Development and Administration of Program.
21.12.2 Duration and Application of Program.
21.12.3 Elements of Program.
21.12.4 Previous Assessments, Payments, and Litigation.
21.12.5 Requisites for Compliance with Program.
21.12.6 Subsequent Deficiencies.
21.12.7 Implementation of Article.
The Tax Penalty Amnesty program shall be conducted during the period of October 1, 2020, through December 17, 2020. The program shall apply to penalties for delinquent tax liabilities for tax periods ending on or before December 17, 2020, with respect to Article I (Business Taxes, including taxes imposed with respect to cannabis pursuant to Los Angeles Municipal Code Section 21.51), Article 1.1 (Telephone, Electricity, and Gas Users Taxes), Article 1.3 (Commercial Tenant’s Occupancy Taxes), Article 1.7 (Transient Occupancy Tax), and Article 1.15 (Parking Occupancy Taxes) of this Chapter.
For any taxpayer who meets the requirements of Section 21.12.5 of this article:
(a) The tax penalties imposed under Article I (Business Tax, including taxes imposed with respect to cannabis pursuant to Los Angeles Municipal Code section 21.51), Article 1.1 (Telephone, Electricity, and Gas Users Taxes), Article 1.3 (Commercial Tenant’s Occupancy Taxes), Article 1.7 (Transient Occupancy Taxes), and Article 1.15 (Parking Occupancy Taxes) of this Chapter shall not apply to any taxes for the tax periods for which Tax Penalty Amnesty is requested. The Tax Penalty Amnesty shall not apply to any tax or tax period which the taxpayer did not clearly identify in the application for Tax Penalty Amnesty.
(b) No criminal action based upon the non-reporting or under-reporting of tax liabilities or the nonpayment of any taxes shall be brought against the taxpayer for any tax period for which the taxpayer has complied with the provisions of Section 21.12.5 of this article.
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