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The tax imposed by this article is due and payable prior to the issuance of a building permit by the Department of Building and Safety; provided, however, that when the tax imposed on the conversion of an existing apartment building to a condominium or condominiums the tax is due and payable prior to the approval of the Final Map by the City Engineer. The Department of Building Safety shall not issue a building permit until the tax imposed by this article has been paid. Any person owing money to the City under the provisions of this article shall be liable in any action brought in the name of the City for the recovery of such amount.
Any tax paid under the provisions of this article may be refunded if the application for the building permit is not approved, or, if approved, is not used for construction of a dwelling unit, or units, or where the final map has been approved by the City Engineer for the conversion of an existing apartment building to a condominium or condominiums and such apartment building is not converted.
(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 such hearing; the preparation and service of the 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 refund 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 Residential Development 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 (e) of Section 21.13.3 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 Director of Finance shall enforce the provisions of Subsection (a) above as if Subsection (f) of Section 21.13.3 of the Los Angeles Municipal Code was in effect on January 17, 1994. (Added by Ord No. 169,952, Eff. 8/26/94.)
(Art. 1.14, Added by Ord. No. 163,956, Eff. 11/30/88 adopted by the voters as a Referendum Ordinance on November 8, 1988, Eff. 11/30/88.)
Section
21.14.1 Definitions.
21.14.2 Exemptions.
21.14.3 Special Tax.
21.14.4 Purpose.
21.14.5 Special Fund.
21.14.6 Tax Rate.
21.14.7 Adjustments and Refunds.
21.14.8 Amendments.
21.14.9 Savings Clause.
The following words and phrases whenever used in this article shall be construed as defined in this section:
(a) “parcel” shall mean a unit of real property as shown on the last equalized assessment roll of Los Angeles County,
(b) “improvement to property” shall mean a building or other improvement erected on or affixed to a parcel, and
(c) “building” shall mean any structure having a roof supported by columns or walls, for the housing, shelter or enclosure of persons, animals, chattels or property of any kind.
(a) Nothing in this article shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of either the Constitution of the United States or the Constitution of the State of California.
(b) The tax imposed by this article shall not be levied upon the federal government, the state government, any state agency, or any local governmental agency.
(c) The tax imposed by this article shall not be levied upon a parcel of property or improvement which is owned by an organization described in Sections 401(a), 501(c), or 501(d) of Title 26 of the United States Code. All sections of the United States Code shall mean those sections as they exist on the effective date of this article and as they may be amended thereafter.
(a) There is hereby imposed a special tax on each parcel, improvement to property, and the use of property within the City of Los Angeles for purposes set forth in this article. The special tax shall be for 10 fiscal years, commencing with the fiscal year 1989-90 and ending with the fiscal year 1998-99.
(b) This tax is enacted under the authority of Section 101 of the Los Angeles City Charter, other authority held as a charter city, and, independently thereof, under the authority of California Government Code Sections 50075 - 50077.5. (Amended by Ord. No. 173,304, Eff. 6/30/00, Oper. 7/1/00.)
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