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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 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.)
(a) The purpose of this special tax is to provide funds to the City to pay:
1. lease payments to be made by the City pursuant to any lease of fire safety and paramedic communications and dispatch equipment and systems to be utilized by the Fire Department;
2. expenses incurred incident to the authorization, issuance or sale of the bonds referred to below;
3. costs or expenses incurred by any lessor of any such communications and dispatch equipment or systems in connection with the execution, performance or enforcement of any such lease or any assignment thereof, the ownership of any such communication and dispatch equipment or systems or the lease thereof to the City, including but not limited to fees, costs, expenses or administrative costs of any such lessor in connection with any such communications equipment or systems;
4. costs or expenses (including attorneys’ fees and disbursements) of any trustee under any trust agreement or indenture under which any of such bonds are issued, including but not limited to compensation and indemnification of any such trustee;
5. any insurance premiums payable on account of any such equipment or systems (including amounts payable to any self–insurance fund) or its use or operation;
6. any amounts payable incident to obtaining or maintaining, or otherwise pursuant to, any credit enhancement or liquidity agreements or arrangements with respect to any of such bonds or lease;
7. any amounts required to be paid to the United States of America as a rebate in order for interest payments on any of such bonds to be exempt from federal income taxes;
8. any amount required to be paid into any reserve fund created under any such trust agreement or indenture; and
9. the costs of collecting and administering the tax.
The lease payments will serve as collateral for and the source of repayment of not to exceed $67,000,000 in lease revenue bonds (including refunding bonds) to be issued as a single issue, or in two or more issues or series of an issue, by a nonprofit corporation, joint powers authority or other financing medium.
The net proceeds of the lease revenue bonds are to be used to acquire such communications and dispatch equipment and systems. The equipment and systems are required by the Fire Department to provide more rapid, efficient delivery of fire safety and paramedic services in the City of Los Angeles. In the event the City shall lease any of such communications and dispatch equipment or systems under a lease that is payable from the General Fund as well as from the special tax, and such lease provides for abatement of rent or other payments either in whole or in part in the event of damage to or destruction of any such equipment or systems, then, in the event there is any such abatement, payments from the special tax permitted by this Section 21.14.4 shall be allocated first to, or in respect of, any component of the equipment or systems for which payment from the General Fund has abated due to such damage or destruction, and thereafter to the balance of the equipment and systems. In the event the City Council does not authorize the leasing of such equipment and systems, the tax shall not take effect.
(b) The taxes collected pursuant to this article shall not be used to replace City General Fund money that would normally be appropriated to finance fire safety or paramedic service.
(c) The Los Angeles City Council may provide for the collection of the special tax in the same manner and subject to the same penalties as, or with, other charges and taxes fixed and collected by the City, or by the County of Los Angeles on behalf of the City of Los Angeles. If the special tax is collected by the County on behalf of the City, the County may deduct its reasonable costs incurred for such service.
(d) Director of Finance costs of enforcement and administration of the tax, including refunds, shall be paid from the special tax revenues.
(a) There is hereby established a special fund in the City Treasury entitled Special Fire Safety and Paramedic Communications Equipment Tax Fund. Money collected pursuant to this article shall be deposited into said special fund and shall be used exclusively as provided in this article, for the purpose for which the tax is imposed, and for no other purpose. Money deposited into this special fund shall not be subject to reversion to the Reserve Fund of the City of Los Angeles, established under Charter Section 302. Nothing in this section shall prevent disbursements from this special fund to reimburse the General Fund when money has been advanced from the General Fund to pay for the uses provided for in this article. (Amended by Ord. No. 173,304, Eff. 6/30/00, Oper. 7/1/00.)
(b) Except as hereinafter provided in Subsection (c) of this section, any money raised by the special tax that remains unencumbered at the end of any fiscal year may only be used in a succeeding fiscal year for the purposes stated in this article. The availability of a surplus for any succeeding year shall be considered by the City Council when fixing the rates of tax for that year.
(c) Any amount remaining in the Special Fire Safety and Paramedic Communications Equipment Tax Fund after all lease revenue bonds issued to finance the acquisition of fire safety and paramedic communications and dispatch equipment and systems have been repaid in full, may be used solely and exclusively for maintaining, replacing or improving such equipment and systems.
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